IR35: a whirlwind tour
Please note: this article does not provide legal advice.
This article is part of a suite - a whirlwind tour to get up to speed on IR35:
- Background to assessment. HMRC's intent, guidance, CEST tool - plus legal cases.
- Making employment status decisions. The big picture on employment status decisions.
- HMRC examples - Alan and Jemima. Quite simple, no CEST.
- Examples - Chenguang and Kaye. Two examples, including using CEST.
- CEST criticisms and responses. CEST can be helpful, despite the criticisms.
- Gaming the system and pressure. HMRC are targeting these.
The overall contention of the series is that, depending on your business model, IR35 need not be as demanding for the contractor or hirer as some imply.