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Just pick up the phone and ask for Mark Smith – call 01235 766162 and arrange an initial meeting, which will be free of charge and completely without obligation.


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IR35 Business Entity Tests

The 'IR35' rules are designed to prevent the avoidance of tax and national insurance contributions through the use of personal service companies and partnerships.

The rules do not stop individuals selling their services through either their own personal companies or a partnership. However, they do seek to remove any possible tax advantages from doing so.

One of the ways in which businesses, advisers and HMRC determine whether or not the IR35 rules apply is by the use of Business Entity Tests (BETs) which were introduced in 2012. The points based system is used to risk assess whether a particular arrangement is caught by the rules.

The IR35 Forum has recently reviewed the approach to administering IR35 and found that the BETs were not helpful to businesses as they were:

  • used very little
  • not fulfilling their intended purpose.

As a result the review recommended withdrawing the BETs.

HMRC have accepted this recommendation and will withdraw the BETs from 6 April 2015. They have also confirmed how this change will affect previous, ongoing or future enquiries which are detailed in the link.

If you are concerned how this change will affect you or your business please do get in touch.

Internet link: News

06 Nov 2018

Budget 2018

The Chancellor Philip Hammond presented his second Autumn Budget on Monday 29 October 2018.

06 Nov 2018

Personal tax changes - allowance and basic rate band increases

At the Budget, the Chancellor announced that increases to the personal allowance and basic rate band for 2019/20.

06 Nov 2018

Capital allowances changes

A number of changes to capital allowances were announced at the Budget.