Tag Archives: IR35

Two freelance tax developments to note

Posted on December 21, 2022 by Paul Evans

There are two interesting tax developments for freelancers in the past few weeks. One – to Making Tax Digital – is very concrete and obvious, and the other – to IR35 – is a bit more subtle. Bectu members affected … Continue reading →

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IR35 is back (it never went away). What reforms are needed?

Posted on October 24, 2022 by Paul Evans

I had planned to post this a few weeks ago, but then Kwasi Kwarteng’s Growth Plan scuppered all of that with its oddly-framed decision to “scrap IR35”. However, we can carry on as usual now that Jeremy Hunt has reversed … Continue reading →

Posted in Employment intermediaries, Employment Law and Rights, Employment status, ESM4118, Gig economy workers, IR35, Loan arrangements, Productivity, Tax | Tagged | Leave a comment

‘The Growth Plan’ seems to be on it’s knees. What does this mean for Bectu freelance members?

Posted on October 14, 2022 by Paul Evans

Update: I’m not deleting this post because I think deleting posts is usually a mistake. But I will say that most of what it contained on the 14th October 2022 was irrelevant three days later as the BBC’s Faisal Islam … Continue reading →

Posted in Economics, IR35, National Insurance Contributions (NICs), Tax | Tagged , , , | Leave a comment

Even more on Adrian Chiles – IBOYOA

Posted on February 21, 2022 by Paul Evans

Last week, reading about Adrian Chiles judgement, there was one thing that I read, and thought that the report had managed a bit, so i passed it over. It was something about Adrian Chiles being ‘part and parcel’ of his … Continue reading →

Posted in Freelance working, Freelancer rights, IR35, Personal Service Companies, Tax | Tagged , , | Leave a comment

More Adrian Chiles (this time, it’s IR35)

Posted on February 17, 2022 by Paul Evans

This is an unprecedented second post in one day about Adrian Chiles. Tony Lennon has been in touch to nod me towards Chiles’ legal vindication against HMRC where his appeal has established that – in working through his media-based company, … Continue reading →

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What does “supervision, direction and control” mean?

Posted on February 17, 2022 by Paul Evans

Supervision, direction and control” are key factors in determining employment status. Summarising HMRC’s Employment Status Manual (ESM2055 – Agency and temporary workers),  Contractor Calculator has a more succinct explanation – here. The main problem that Bectu is seeking to get … Continue reading →

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Why ‘the freelance deal’ is a big deal – and not just for the workers concerned.

Posted on November 18, 2021 by Paul Evans

There’s a long read on this site about the ‘contingent production army’ that manages large parts of the entertainment industry. Thinking about this issue, and processing it has allowed me to get a clearer idea of what our grievances are … Continue reading →

Posted in Bullying and Harassment, Disability equality, Employment, Employment Law and Rights, Employment status, Equality, Freelance working, Freelancer rights, Gender equality, Gig economy workers, Health & Safety, IR35, Long hours, Management, Mental Health, National Insurance Contributions (NICs), Occupational Health, Personal Service Companies, Productivity, Race equality, Tax, Theatre and Live Events data | Tagged , , , , , , | Leave a comment

Being an employee v being a freelancer

Posted on November 10, 2021 by Paul Evans

A bit of fun here…. I had a few conversations with members about IR35 and the whole ’employee v self-employment’ question. I wrote a few things down and then thought this was a useful way of outlining the discussion between … Continue reading →

Posted in Freelance working, Freelancer rights, IR35, Personal Service Companies, Tax | Tagged , , , , , | Leave a comment

What is happening to self-employment in the UK

Posted on October 14, 2021 by Paul Evans

The tl;dr answer is that it’s too early to tell. As mentioned previously here, there’s a lot of job-switching going on, and there is a generally tight labour market in the UK (and globally, though the UK has the added spice … Continue reading →

Posted in Economics, Employment, EU & Brexit, Freelance working, Pay & inflation | Tagged , | Leave a comment

Supervision Direction and Control (another IR35 post)

Posted on July 22, 2021 by Paul Evans

There are a few posts on this site about the CEST test, for determining who is included within IR35 (i.e. who is an employee and who isn’t), and it would be wrong to do anything but to acknowledge that HMRC … Continue reading →

Posted in Freelance working, IR35 | Tagged , , | 1 Comment

IR35 – update

Posted on June 8, 2021 by Paul Evans

As a general update about where we are with IR35, it’s playing out as expected. Some employers, as predicted, are proving to be risk-averse and particularly those who do ‘blanket determinations’ – where employers are making flat judgments based on … Continue reading →

Posted in ESM4118, Freelancer rights, IR35 | Tagged | Leave a comment

Taxed twice? Workers’ fears of addressing complex employent relationships

Posted on May 26, 2021 by Paul Evans

Just a quick personal observation based on advising members, but also helping family members with personal employment issues… I think everyone overestimates the degree to which workers are actually the robust rational actors that some policy-makers think they are.

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Ceri Stoner of Wiggin LLP on IR35 for Screenskills

Posted on May 26, 2021 by Paul Evans

There’s a useful webinar briefing from February for productions on the application of the IR35 changes from Ceri Stoner of Wiggin LLP on the Screenskills website.

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