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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…