IR35 Legislation - Complex Made Simple in One Day

Introduction

The IR35 legislation remains a complex piece of legislation. This in-person seminar is primarily designed for those that advise and engage personal service companies.

This seminar will fully equip you to understand how employment status should be determined. The seminar will explore the legislation in great detail, discussing case law and what this means for future cases.

What You Will Learn

The course will cover:

• A brief background of IR35
• Where the journey began
• The fundamental factors
• What has happened so far
• How to determine employment status
• The fundamental factors will be examined in detail
• Looking at secondary factors
• HMRC’s approach
• The CEST Tool
• Case law update
• A review of leading case law
• A review of recent case law
• A review of recent high-profile cases
• The importance of contracts
• Reviewing different types of contracts
• The dos and don’ts
• Understanding what a sham contract is and its impact
• Factors to consider when formalising contracts
• The Government U-Turn on IR35
• What does this mean
• How this will impact existing contractual relationships
• Interaction with the Criminal Finance Act and other anti-avoidance legislation
• HMRC Enquires
• Handling an IR35 enquiry
• Preparing a defence