Latest articles

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…