After five years, HMRC are going back to court to rehear the original IR35 case. This follows the announcement that HMRC’s appeal in their case against RALC Consulting Limited has been passed back to the First Tier Tribunal.

HMRC have recently announced the conclusions to their consultation process of giving credit (off-set) for taxes already paid by a worker and their intermediary in cases involving the IR35 and Off Payroll Working rules.

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Off Payroll Working – Consultation process to consider the off set of taxes already paid in cases of non-compliance (Part 1)

IR35 & Off Payroll Working – How to make HMRC think twice about challenging?

IR35 & Off Payroll Working - The 3 planks approach and what does this mean?

Navigating HMRC’s employment status rules can be a trip into the unknown.

HMRC has the green light to pursue companies that aren’t taking the threat seriously