IR35

Call to reform IR35 rules

The government should act to change the rules governing the tax status of contractors, the Institute of Directors (IoD) has said.

Pre-Budget Report to be 'dropped'

The government is likely to axe this year’s pre-Budget Report, according to press reports.

IR35 review may be wide-ranging

The Office of Tax Simplification (OTS) may extend its review of the IR35 regime to include other aspects of the relationship between sole traders, firms and employment status.

Review of IR35 'long overdue'

The IR35 regime requires a comprehensive review, the Recruitment and Employment Confederation (REC) has said.

Tax system to be simplified

The UK tax system is be streamlined and made simpler in an effort to boost levels of investment in business, the government has announced.

Tax review could mean abolition of IR35

A wide-ranging review of smaller business taxation will have implications for the way that contractors are taxed.

IR35 may be revised 'after' the election

Tax rules governing contractors and freelance workers may be due for an overhaul following the general election, a business group has claimed.

Going into the construction industry

There are special tax rules affecting the construction industry, which are designed to ensure that tax is paid by workers in the sector whether they are employed or self-employed.

Personal service companies

The legislation known as IR35 is intended to tackle the avoidance of tax and national insurance contributions through the use of intermediaries such as service companies or partnerships.

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