Since the introduction of the Chapter 10 tax rules (IR35) agencies and hirers have faced tax risks when engaging limited company contractors (PSCs) except where the client is a small company (as defined). Many shifted to working with umbrella companies as a result. However, the environment is once again set to become tougher. Where you […]
Sometimes size matters and from April this year, small businesses are simply getting bigger. This means that hiring businesses once classified as medium-sized may no longer be, at least for IR35 purposes.
Recent reports involving a claim by the contractor Susan Winchester (Ms. W) for holiday pay deserve more analysis. The reports, published by Contractor Calculator (CC) and on the IPSE website, state that Ms W received an out of court settlement on the day of an Employment Tribunal hearing for her claim for unpaid holiday pay based on the fact that she was an agency worker, the claim apparently having been made under the Agency Worker Regulations.
