HMRC lose again!

HMRC have suffered another defeat in their campaign in the media sector this time it was Canal Street Productions v HMRC. HMRC have been hugely unsuccessful in challenging companies under IR35 over the last decade and so when they started a new project, targeting the media sector and presenters, they hoped to turn around their […]

2020 IR35 legislation

You can’t run from it, you can’t hide from it and despite some wishful thinking, IR35 will be changing from April 2020. April will come around before you know it and so it is better to get ahead of the curve and start considering how it may impact your business. What is changing? Everything, but […]

Off payroll Working book

Earlier in the year, Kye Burchmore was approached by Bloomsbury Publishing to see whether he would like to write a book about off-payroll working which would cover employment status, agency legislation, IR35 and the managed service company rules. Kye has previously worked with Bloomsbury when updating their Tax Planning books but writing the whole of […]

IR35 Government Review

On 7 January the government announced it will review the IR35 provisions due to come into force in April 2020. This is in line with their election pledge to review the legislation. The statement on the 7th confirmed the review would ensure the smooth implementation of the legislation. This wording makes it clear that […]

Transferring IR35 liabilities

The government have released a consultation on the secondary legislation they are proposing to implement with the new IR35 provisions. This looks at transferring liabilities to third parties. The consultation can be found here Anyone responsible for determining whether IR35 applies should read this consultation as it could have a significant impact for everyone in […]

Off payroll Government Review

As part of the government’s election campaign they pledged to review the upcoming changes to IR35. This was never likely to include a review over whether the legislation would be enacted, but simply whether it needed any further improvements. The government have since undertook this review and published their findings. The report ( makes it […]

Budget 2020 and IR35

Rishi Sunak, Chancellor of the Exchequer, announced the 2020 Budget today with a whole host of measures to help businesses, especially small ones, over the coming year in light of the potential Covid19 crisis. One measure that was absent from the speech was abolishing the forthcoming IR35 changes. It was always somewhat far-fetched that the […]

HMRC win Kickabout Production Appeal

IR35 was deemed to apply in the Upper-tier Tax Tribunal case of HMRC v Kickabout Productions Ltd [2020] 216 (TCC). Mr Hawksbee, a radio presenter for Talksport, was challenged by HMRC over his employment status and after initially winning the case at the First-tier tax tribunal the Upper-tier allowed HMRC’s appeal.   The judgment does […]