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Image of in-flight Ryanair plane, representing Court of Appeals IR35 case Jason Lutz vs Ryanair. Experts discuss key takeaway that "sham" PSC can't disguise employment
IR35

Jason Lutz v Ryanair: Pilot’s personal service company was a sham

Having three decorative titles, plus a PSC that’s not strictly a PSC, doesn’t count as self-employment – court rulings.  A…

Photo of Keir Starmer in House of Commons, representing article discussing the idea that the Labour Government is the only advocate of IR35's future
IR35

Why it feels like only Labour is IR35’s friend in 2025

The Keir Starmer-led government looks content with the status quo – quite at odds with the people affected by IR35…

Image of laptop and calculator representing article on tax rules applying to PSCs as a result of joint and several liability, discussed by expert Roger Sinclair
IR35

Far from refiring ‘outside IR35’, JSL for umbrella companies has ‘hidden gotchas’ for PSCs

What any old someone might ‘suppose’ that someone else might ‘assume’ is a weakness in the woolly JSL legislation that…

Image of two people study documents. Representing experts discussing the new umbrella company tax rules and the potential to 'refire' outside IR35 roles
IR35

Umbrella company tax legislation ‘could refire “outside IR35” jobs’

The devil that contractors’ engagers know (OPW) may be better than the devil they don’t (JSL), signals Kingsbridge, FCSA, The…

Business team discussing UK tax policy reform and IR35 changes ahead of the Autumn Budget 2025
IR35

Why Rupert Lowe MP is right to say IR35 needs revoking

The off-payroll rules are ripe for repeal, replacement, or reform at Autumn Budget 2025. The introduction of the off-payroll working…

Image: Rupert Lowe, House of Commons. MP Lowe questions repeal of IR35 reform, turned down by Rachel Reeves. Experts discuss.
IR35

Rachel Reeves turns down ‘repeal IR35 reform’ opportunity

MP Rupert Lowe tells Kingsbridge IR35 reform must be abolished, despite the Chancellor ducking his ask that all contractors return…

Red car next to stacked coins, representing British Car Auctions IR35 tribunal outcome
IR35

British Car Auctions (BCA) loses status dispute due to substitution clause, sat idle and unused for 25 years

Kingsbridge says dormant sub clauses aren’t automatically problematic for ‘outside IR35’ status, even if HMRC is actively probing personal service.  …

Image: London Whitehall. Matt Collingwood discusses drop in CEST tool usage by contractors and HMRC's reluctance to invest in contracted-out services tool
IR35

Why HMRC might be hesitant to develop a contracted-out services tool

If IR35 rabbit hole CEST was your last tool for taxpayers, would you be rushing to create its successor around…

Image: agency meeting. Ryan Dawson discusses urgent need for HMRC contracted-out services tool for IR35
IR35

A HMRC contracted-out services tool is already long overdue

If the taxman can nip in the bud ‘contracted out’ issues, it would reassure us, APSCo and the CBI. It…

Image: Parliament Street. HMRC rejects calls for CEST-style IR35 tool. Experts react after Employment Status and Intermediaries forum June 2025
IR35

IR35: Contracted-out difficulties don’t justify CEST-style tool, says HMRC

APSCo and Kingsbridge echo the CBI’s call for HMRC to build employers a tool to determine fully contracted-out services (or…

Businessperson discussing contractor status and IR35 determination during a compliance meeting, with paperwork and a laptop on the table
IR35

When IR35 applies, and when two OPW wrongs warrant a right

‘If there’s no intermediary, there’s no place for the Intermediaries legislation.’ Rinse, repeat – appeals Kingsbridge’s Ryan Dawson. If you…

Image: self-employed managing tax. Article discussing decline in taxpayer usage of HMRC CEST tool
IR35

Taxpayer usage of HMRC’s IR35 tool, CEST, plummets

‘Horrific examples’ of taxpayers ‘gaming’ Check Employment Status for Tax (CEST) are being linked to a 73% drop in engagement. …

Image: business shaking hands. Article discusses the recent employer's national insurance contribution changes, day-1 worker rights and the possible impact of hiring strategies
IR35

National Insurance changes & day-1 rights could see shifts in hiring strategies

With the new Labour Government have come many changes (both actioned and announced) including the recent Employer’s National Insurance contributions…

Image of business meeting. Article discussing IR35 blanket bans vs blanket status determinations
IR35

Blanket bans v blanket determinations: what the ‘IR35’ is the difference?

Misunderstood. Misinterpreted. Misinformed. Kingsbridge sets the record straight on three flavours of the same thing; all making PSCs wince.  As…

coloured umbrella photo - experts discuss Joint and Several Liability legislation for umbrella companies and potential for HMRC to 'pick and choose' tax rules
IR35

New umbrella company legislation ‘may see HMRC pick which tax rule, like IR35, fits best’

Kingsbridge learns that framing ‘umbrella company’ too narrowly could lead to loopholes, whereas too widely may trigger a ‘pick and…

Laptop view of HMRC Employment status UK research. Experts critique 2023 worker status research
IR35

What’s wrong with HMRC’s Employment Status research

Five reasons why the Herculean effort required to read the Revenue’s Employment Status research probably isn’t worth it.   You’d think…

Image: business research. HMRC study and research into UK employment status discussed by experts
IR35

‘Unwieldy’ employment status research by HMRC ‘must compel ministers to act’

Experts echo Kingsbridge’s assessment that confusing research about complex rules deserves clarity. Or at least a conversation.    Three things…

Tribunal judgement, gavel - Richard Crabtree on substitution in Shanks HMRC IR35 case vs Deliveroo and Pimlico Plumbers case law
IR35

Why the ‘Deliveroo’ argument in the Shanks case was a non-starter

Whereas the food delivery firm Deliveroo only had the ‘bad egg’ condition on its sub clause, the sheer number of…

Exam invigilator image. Discussing Mrs J Shanks IR35 ruling on right of substitution
IR35

Shanks ruling reminds ‘outside IR35’ contractors of unfettered substitution’s value

Unfettered. Freely exercisable. Without limiters. Anything less in a sub clause just won’t do (to keep personal service from biting). …

Photo of NHS workers. Ryan Dawson talks about fewer NHS contractors taking out IR35 insurance.
IR35

Why IR35 insurance isn’t the panacea for NHS contractors it once was

Medical freelancers operating free of IR35 cover is one thing. Switching it off entirely in the era of ‘fully contracted…

What does IR35 insurance cover - image: two people discussing business documents
IR35

Contractors: here’s what IR35 insurance actually covers

While the kitchen sink isn’t included, IR35 insurance can be reassuringly comprehensive, even if it has the potential to confuse. …

HMRC CEST tool update - experts discuss how it falls short
IR35

Kingsbridge stands by CEST update ‘being akin to a facelift’

Just as CEST’s single new question gets deemed ‘inadequate’, a historically ‘outside IR35’ scenario comes back as ‘unable to determine.’…

Freelance NH physician - Jo Livingstone faced large tax bill after unchallengeable inside IR35 status
IR35

Sole trader’s ‘inside IR35’ label sparks £21,000 SEISS tax bill

How IR35 can turn covid income support into ‘huge’ tax debt, made worse by lack of process and HMRC’s failure…

Healthcare workers in a hospital. Dr Iain Campbell discusses IR35 in the NHS and risks for contractors
IR35

HMRC must cancel our NHS’ bad actors – the antitheses of Messrs Mantides and Paulin

New IR35 has facilitated exploitative arrangements on our health service that the taxman must tackle, including for the good of…

Business guidance, HMRC CEST tool update April 2025
IR35 02 May 2025

New CEST doesn’t require ‘outside IR35’ results to be retested – HMRC

Beyond cosmetic? Or nothing more than just a face-lift? Status advisers clash over the officially ‘more accessible’ Check Employment Status…

HMRC - CEST update April 2025 summary
IR35

Why the new CEST update by HMRC doesn’t go far enough

The taxman’s quietly-made revisions don’t fix the flaws of an IR35 status tool built almost a decade ago.   An update…

Mantides vs HMRC IR35 tribunal case ruling substitution main factor
IR35

Mantides v HMRC: Locum’s ‘lack of substitution the turning point’ of IR35 appeal

Kingsbridge issues alerts on personal service, in wake of the doctor found inside IR35 largely because he couldn’t send someone…

Doctors office - Experts discuss George Mantides IR35 appeal tribunal ruling
IR35

George Mantides IR35 ruling ‘limited by errors and case law shifts’

An Upper Tribunal judgment on a urologist’s IR35 status gets the ‘interesting’ treatment.  A contractor urologist was correct to say…

HMRC moves impact date to 2027 for small company threshold changes to opw
IR35

No OPW-free future for 14,000 firms until 2027/28, ‘earliest’ says HMRC

The taxman is no longer talking about April 2026 for small company threshold changes changing up off-payroll working.  HMRC has…

Elaine Richardson shares insights on her IR35 tribunal win
IR35

Q&A interview with IR35 winner Elaine Richardson: my take on trouncing HMRC

A sit down with HMRC vanquisher, business analyst, and IR35 protection advocate Elaine Richardson, exclusively for Kingsbridge.  Elaine Richardson won…

Experts discuss Phil Thompson IR35 appeal loss in HMRC Upper Tribunal
IR35

Phil Thompson IR35 loss: ‘FTT didn’t put a foot wrong finding ex-footballer caught’

Kingsbridge’s lack of shock at Sky pundit losing to HMRC is echoed by top status and contractual experts. A Sky…

Experts discuss labour spring statement and single worker status and IR35
IR35

Alarm over Labour not ‘proceeding at pace’ on Single Worker Status

The Employment Rights Bill is keeping SWS on the shelf, much to the benefit of the unscrupulous and their ‘shuffling,…

Contractor reviewing documents in IR35 tribunal case with HMRC
IR35

Key IR35 ruling snippets: when HMRC took my ECR Consulting to court

Elaine Richardson picks 10 parts of the IR35 judgment that were key, telling, or memorable, including some she’d rather forget. …

Business professionals attentively listening at an IR35 conference, dressed in formal attire, representing contractors and recruiters discussing off-payroll working rules.
IR35

IR35 Conference: 10 off-payroll event takeaways

What the UK’s 8th annual IR35 Conference heard yesterday, even if you had to be in the room to find…

Business professional examining legal documents with a magnifying glass, symbolising an IR35 investigation and tax scrutiny.
IR35

My IR35 defence in ECR Consulting v HMRC and how it won out

A real-world account of how Control, Mutuality, and Substitution are the basis for a successful outside IR35 defence at tribunal…

Professional contractor in a suit reviewing tax documents and working on a laptop, considering IR35 status and Employer NI implications.
IR35

Contractors who revoke inside IR35 status ‘won’t get Employer NI back’

Plus, why ‘how much you pay HMRC in employment taxes doesn’t hugely differ from what you’ll pay outside IR35.’ Contractors…

A serious contractor in a blue shirt reviewing tax documents at a desk with a laptop and a glass of water, symbolising IR35 compliance and financial scrutiny.
IR35

The curious inside IR35 case of the contractor, a referral fee, and an agency flirting with TARR

All that glitters may not be gold — like this set-up which could catch HMRC’s eye too, warns Kingsbridge’s status…

Worried contractor looking at a laptop, concerned about an IR35 investigation and tax status.
IR35

Can IR35 be backdated?

IR35 reforms have significantly changed how contractors are assessed for tax purposes. One common question is whether HMRC can backdate…

Freelancer working on a laptop in a bright home office, with a cat nearby and plants on the windowsill.
IR35

ECR Consulting v HMRC: How I beat IR35, by Elaine Richardson

A software developer who vanquished HMRC says there’s an IR35 defence trinity that no outside IR35 limited company contractor should…

Business professionals debating tax policy at a conference, representing IR35 experts challenging HMRC's off-payroll research.
IR35

Top IR35 experts slam HMRC off-payroll impact ‘research’

FCSA, Brookson, and BDO join Kingsbridge in slapping a health warning on the taxman’s latest IR35 stats update. Alerts by…

Wooden judge’s gavel resting on a sound block, with legal books and scales of justice in the background, symbolising IR35 tribunal rulings and legal decisions.
IR35

IR35: What are the key factors at critical examination stage?

Six factors, versus 12 factors previously, will now be considered at the third RMC stage in all future IR35 cases.…

Business professional presenting IR35 Green Card proposal to a team in a modern office setting.
IR35

CBI tight-lipped over IR35 ‘Green Card’ at Spring Statement 2025

Most OPW experts (including Kingsbridge) hope silence from Britain’s biggest business lobbyist means its card idea has been folded. The…

Two professionals reviewing legal documents related to IR35 status and HMRC ESM update
IR35

HMRC updates ESM in wake of PGMOL, rescoping ‘IR35 battleground’

Contractors told it’s folly to overly focus on Mutuality and Control, unlike the ‘wider picture’  – where all future IR35…

Latest updates on IR35 and Spring Statement 2025 for UK contractors and businesses
IR35

What’s afoot with IR35 and will Spring Statement 2025 change OPW?

IR35 consultancy manager Matt Tyler speaks up on the big OPW issues, in his warm-up to the only March speech…

Picture of a female worker completing tax paperwork
IR35

IR35: Small company threshold changes to OPW-exempt 14,000 clients

HMRC confirms to Kingsbridge an off-payroll working exemption for scores of currently medium-sized companies, with effect from April 6th 2026.…

Bryan Robson IR35 case against HMRC explained – football legend’s tax tribunal decision on self-employment and image rights
IR35

Bryan Robson v HMRC final score 1-1: a deep dive into football legend’s IR35 case

Bryan Robson is no stranger to making headlines; as a legendary figure in English football, his career has been defined…

IR35 and sole traders
IR35

IR35 and sole traders: 2025 guide

“Is my sole trader business at risk because of IR35?” If you’ve asked yourself this question, you’re not alone. Many…

Is IR35 insurance worth it?
IR35

Is IR35 Insurance worth it?

One of the greatest obstacles if you’re a contractor, recruiter or end client that engages with contractors, is dealing with…

2024 General Election - Impact on IR35 Reforms
IR35

What does the General Election mean for the IR35 reforms in 2024?

With another General Election on the horizon, the political landscape is once again filled with debates, manifestos, and promises. For…

hmrc-pac-reveiew-ir35
IR35

IR35 reforms highlighted as core issue in PAC review of HMRC performance: a deep dive

In a critical examination, the Public Accounts Committee (PAC) meticulously assessed HMRC’s performance in 2022-23, placing particular emphasis on its…