IR35

Income splitting under review again

The question of family firms that split income between husbands and wives in order to reduce tax liabilities may come under the scrutiny of the Office of Tax Simplification (OTS).

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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.

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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.

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Review of IR35 'long overdue'

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

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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.

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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.

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