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	<title>Contractor Accountants &#187; ir35 rules</title>
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	<description>Expert advice for UK contractors</description>
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		<title>It’s been a difficult year for many but not a disastrous one, overall.</title>
		<link>http://www.contractoraccountants.com/2011/12/23/it%e2%80%99s-been-a-difficult-year-for-many-but-not-a-disastrous-one-overall/</link>
		<comments>http://www.contractoraccountants.com/2011/12/23/it%e2%80%99s-been-a-difficult-year-for-many-but-not-a-disastrous-one-overall/#comments</comments>
		<pubDate>Fri, 23 Dec 2011 10:50:45 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[agency workers regulations]]></category>
		<category><![CDATA[contractor]]></category>
		<category><![CDATA[contractors]]></category>
		<category><![CDATA[Dawn Primarolo]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[IR35 Forum]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[keep IR35]]></category>
		<category><![CDATA[Office of Tax Simplification]]></category>
		<category><![CDATA[PCG]]></category>
		<category><![CDATA[Security Clearance]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=4898</guid>
		<description><![CDATA[So this is Christmas, and what have we done? Well, speaking personally, quite a lot in one way and another. But it has been a funny old year in some ways.]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/12/23/it%e2%80%99s-been-a-difficult-year-for-many-but-not-a-disastrous-one-overall/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>At a VERY long stretch, this IR35 judgement may be supportable</title>
		<link>http://www.contractoraccountants.com/2011/12/16/at-a-very-long-stretch-this-ir35-judgement-may-be-supportable/</link>
		<comments>http://www.contractoraccountants.com/2011/12/16/at-a-very-long-stretch-this-ir35-judgement-may-be-supportable/#comments</comments>
		<pubDate>Fri, 16 Dec 2011 08:25:34 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[contractor]]></category>
		<category><![CDATA[control]]></category>
		<category><![CDATA[hmrc]]></category>
		<category><![CDATA[Inside IR35]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[limited company]]></category>
		<category><![CDATA[limited company contractors]]></category>
		<category><![CDATA[Mutuality]]></category>
		<category><![CDATA[Mutuality of Obligation]]></category>
		<category><![CDATA[outside IR35]]></category>
		<category><![CDATA[Substitution]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=4871</guid>
		<description><![CDATA[You will probably have heard me sounding off at fairly regular intervals about how inconsistent and impossible to judge the average IR35 case is. I’ve looked at many appeal judgements over the years and each one has been supportable, given the vague nature of that which is being judged. ]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/12/16/at-a-very-long-stretch-this-ir35-judgement-may-be-supportable/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>IR35 &#8211; a fudge of the highest order</title>
		<link>http://www.contractoraccountants.com/2011/11/04/ir35-a-fudge-of-the-highest-order/</link>
		<comments>http://www.contractoraccountants.com/2011/11/04/ir35-a-fudge-of-the-highest-order/#comments</comments>
		<pubDate>Fri, 04 Nov 2011 08:55:15 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[Dawn Primarola]]></category>
		<category><![CDATA[hmrc]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[IR35 investigation]]></category>
		<category><![CDATA[ir35 taxes]]></category>
		<category><![CDATA[Kitty Ussher]]></category>
		<category><![CDATA[PCG]]></category>
		<category><![CDATA[umbrella companies]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=4602</guid>
		<description><![CDATA[It is interesting to note that before an MP takes his or her seat in the House they are required, by a law dating back to 1562, to swear or affirm an oath of allegiance to the Crown. Perhaps surprisingly they do not make any promises to behave but rely on a long tradition of honest and open behaviour instead. ]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/11/04/ir35-a-fudge-of-the-highest-order/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Modern Britain in a nutshell</title>
		<link>http://www.contractoraccountants.com/2011/10/28/modern-britain-in-a-nutshell/</link>
		<comments>http://www.contractoraccountants.com/2011/10/28/modern-britain-in-a-nutshell/#comments</comments>
		<pubDate>Fri, 28 Oct 2011 07:51:14 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[Accountants]]></category>
		<category><![CDATA[awr]]></category>
		<category><![CDATA[contracting]]></category>
		<category><![CDATA[contractors]]></category>
		<category><![CDATA[hmrc]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[IR35 investigation]]></category>
		<category><![CDATA[St Vince of Cable]]></category>
		<category><![CDATA[taxation]]></category>
		<category><![CDATA[umbrella companies]]></category>
		<category><![CDATA[VAT threshold]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=4561</guid>
		<description><![CDATA[I’ve been having a funny old week at work. For once I’ve got up to date on my deliverables and am waiting on assorted worthies to review and respond to the results. Meanwhile the technical team next door are working all hours God sent to keep up, while my in tray is almost empty. Well, it makes for a quiet, if rather boring life.]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Hey, look at what we just did. We killed off IR35!</title>
		<link>http://www.contractoraccountants.com/2011/10/07/hey-look-at-what-we-just-did-we-killed-off-ir35/</link>
		<comments>http://www.contractoraccountants.com/2011/10/07/hey-look-at-what-we-just-did-we-killed-off-ir35/#comments</comments>
		<pubDate>Fri, 07 Oct 2011 07:51:14 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[agency workers regulations]]></category>
		<category><![CDATA[awr]]></category>
		<category><![CDATA[business bank account]]></category>
		<category><![CDATA[contractors]]></category>
		<category><![CDATA[genuinely in business]]></category>
		<category><![CDATA[Inside IR35]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[Limited Company or an Umbrella]]></category>
		<category><![CDATA[outside IR35]]></category>
		<category><![CDATA[umbrella companies]]></category>
		<category><![CDATA[VAT]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=4453</guid>
		<description><![CDATA[I thought it worth returning to the Agency Workers Regulations again, if only because I was ever so slightly amused by the reactions of certain agencies to them. ]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/10/07/hey-look-at-what-we-just-did-we-killed-off-ir35/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>AWR &#8211; everyone ready for the end of the world?</title>
		<link>http://www.contractoraccountants.com/2011/09/30/awr-everyone-ready-for-the-end-of-the-world/</link>
		<comments>http://www.contractoraccountants.com/2011/09/30/awr-everyone-ready-for-the-end-of-the-world/#comments</comments>
		<pubDate>Fri, 30 Sep 2011 07:33:15 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[agency workers regulations]]></category>
		<category><![CDATA[Arctic Systems]]></category>
		<category><![CDATA[contracting]]></category>
		<category><![CDATA[Dawn Primarola]]></category>
		<category><![CDATA[genuinely in business]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[limited company contractors]]></category>
		<category><![CDATA[managed services companies]]></category>
		<category><![CDATA[MSC]]></category>
		<category><![CDATA[Office of Tax Simplification]]></category>
		<category><![CDATA[OTS]]></category>
		<category><![CDATA[PAYE]]></category>
		<category><![CDATA[umbrella companies]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=4407</guid>
		<description><![CDATA[It’s happening on Saturday and no, I don’t mean Scotland beating England by eight points. Although that would be fun for us Welsh. No, Saturday is the day the eagerly anticipated Agency Workers Regulations come into force. ]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/09/30/awr-everyone-ready-for-the-end-of-the-world/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Figures on IR35 DO exist. So who’s kidding who?</title>
		<link>http://www.contractoraccountants.com/2011/09/23/figures-on-ir35-do-exist-so-who%e2%80%99s-kidding-who/</link>
		<comments>http://www.contractoraccountants.com/2011/09/23/figures-on-ir35-do-exist-so-who%e2%80%99s-kidding-who/#comments</comments>
		<pubDate>Fri, 23 Sep 2011 07:57:06 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[agencies]]></category>
		<category><![CDATA[agency workers regulations]]></category>
		<category><![CDATA[awr]]></category>
		<category><![CDATA[bn66]]></category>
		<category><![CDATA[contractors]]></category>
		<category><![CDATA[EBTs]]></category>
		<category><![CDATA[figures on IR35]]></category>
		<category><![CDATA[hmrc]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[PCG]]></category>
		<category><![CDATA[pension funds]]></category>
		<category><![CDATA[treasury]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=4370</guid>
		<description><![CDATA[As well as being technically proficient, independently minded and a bit intolerant of rigid work patterns, we’re also a tolerant bunch, us contractors. You kind of get used to having to dig out the truth from the often intentional obfuscation you get from the agencies, the client, the civil service and a host of other places. ]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/09/23/figures-on-ir35-do-exist-so-who%e2%80%99s-kidding-who/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>AWR &#8211; instead of clarity we get muddle and greyness</title>
		<link>http://www.contractoraccountants.com/2011/09/09/awr-instead-of-clarity-we-get-muddle-and-greyness/</link>
		<comments>http://www.contractoraccountants.com/2011/09/09/awr-instead-of-clarity-we-get-muddle-and-greyness/#comments</comments>
		<pubDate>Fri, 09 Sep 2011 08:01:30 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[agency workers directive]]></category>
		<category><![CDATA[agency workers regulations]]></category>
		<category><![CDATA[awd]]></category>
		<category><![CDATA[awr]]></category>
		<category><![CDATA[freelance contractors]]></category>
		<category><![CDATA[genuinely in business]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[permanent employees]]></category>
		<category><![CDATA[Saint Vince of Cable]]></category>
		<category><![CDATA[temporary workers]]></category>
		<category><![CDATA[Vince Cable]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=4296</guid>
		<description><![CDATA[Regular readers – both of them – will have learned by now that if someone ever sets up an Appreciation Society for the benefit of Saint Vince of Cable I am unlikely to be in the queue for tickets. ]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/09/09/awr-instead-of-clarity-we-get-muddle-and-greyness/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IR35 Forum &#8211; now there&#8217;s a challenge&#8230;</title>
		<link>http://www.contractoraccountants.com/2011/05/06/ir35-forum-now-theres-a-challenge/</link>
		<comments>http://www.contractoraccountants.com/2011/05/06/ir35-forum-now-theres-a-challenge/#comments</comments>
		<pubDate>Fri, 06 May 2011 07:38:30 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[ciot]]></category>
		<category><![CDATA[contractors]]></category>
		<category><![CDATA[freelancers]]></category>
		<category><![CDATA[hmrc]]></category>
		<category><![CDATA[ICAEW]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[IR35 cases]]></category>
		<category><![CDATA[IR35 Forum]]></category>
		<category><![CDATA[PCG]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=3594</guid>
		<description><![CDATA[The inaugural meting of the shiny new IR35 Forum is on Friday 6th May. This is the body that Mr Osborne has charged with “improving the administration of IR35”. Which, given the present state of he administration of IR35, is a pretty open-ended kind of brief.]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/05/06/ir35-forum-now-theres-a-challenge/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The important question framed by HMRC that is, of course, totally ambiguous</title>
		<link>http://www.contractoraccountants.com/2011/04/29/the-important-question-framed-by-hmrc-that-is-of-course-totally-ambiguous/</link>
		<comments>http://www.contractoraccountants.com/2011/04/29/the-important-question-framed-by-hmrc-that-is-of-course-totally-ambiguous/#comments</comments>
		<pubDate>Fri, 29 Apr 2011 06:51:17 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[hmrc]]></category>
		<category><![CDATA[Intermediaries Legislation]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[Managed Service Companies]]></category>
		<category><![CDATA[Personal Service Company]]></category>
		<category><![CDATA[SA100]]></category>
		<category><![CDATA[self assessment]]></category>
		<category><![CDATA[TMA 1970 Section 8]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=3564</guid>
		<description><![CDATA[When is a question not a question? Now there’s a question. And the answer is, apparently, if it’s a notice under TMA 1970 Section 8 which, as ony fule kno, is not a notice under FA2008 Schedule 35 paragraph 1. Until the situation is changed at which point we will be informed of the change. So that’s perfectly clear then.]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/04/29/the-important-question-framed-by-hmrc-that-is-of-course-totally-ambiguous/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Accept this one thing and the AWD ceases to have any meaning</title>
		<link>http://www.contractoraccountants.com/2011/04/22/accept-this-one-thing-and-the-awd-ceases-to-have-any-meaning/</link>
		<comments>http://www.contractoraccountants.com/2011/04/22/accept-this-one-thing-and-the-awd-ceases-to-have-any-meaning/#comments</comments>
		<pubDate>Fri, 22 Apr 2011 19:20:04 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[agencies]]></category>
		<category><![CDATA[agency workers regulations]]></category>
		<category><![CDATA[AWR. AWD]]></category>
		<category><![CDATA[contract]]></category>
		<category><![CDATA[contractor pensions]]></category>
		<category><![CDATA[hmrc]]></category>
		<category><![CDATA[holiday pay]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[limited company contractors]]></category>
		<category><![CDATA[PCG]]></category>
		<category><![CDATA[sick pay]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=3530</guid>
		<description><![CDATA[I started a new contract this week, having had rather too long a break from real work. And not a moment too soon, to be honest. Apart from having an income stream again, it’s a lot more fun talking to intelligent people about real problems instead of chatting to the dog about where we should go walkies today]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/04/22/accept-this-one-thing-and-the-awd-ceases-to-have-any-meaning/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Agency Workers Directive &#8211; what ever happened to &#8220;simplification&#8221;?</title>
		<link>http://www.contractoraccountants.com/2011/04/08/agency-workers-directive-what-ever-happened-to-simplification/</link>
		<comments>http://www.contractoraccountants.com/2011/04/08/agency-workers-directive-what-ever-happened-to-simplification/#comments</comments>
		<pubDate>Fri, 08 Apr 2011 07:51:54 +0000</pubDate>
		<dc:creator>Alan Watts</dc:creator>
				<category><![CDATA[alan's blog]]></category>
		<category><![CDATA[agency workers]]></category>
		<category><![CDATA[agency workers directive]]></category>
		<category><![CDATA[contractors]]></category>
		<category><![CDATA[EBTs]]></category>
		<category><![CDATA[employee benefit trusts]]></category>
		<category><![CDATA[hmrc]]></category>
		<category><![CDATA[IR35]]></category>
		<category><![CDATA[IR35 Forum]]></category>
		<category><![CDATA[ir35 rules]]></category>
		<category><![CDATA[limited company contractors]]></category>
		<category><![CDATA[Offshore EBTs]]></category>
		<category><![CDATA[PCG]]></category>
		<category><![CDATA[umbrella companies]]></category>

		<guid isPermaLink="false">http://www.contractoraccountants.com/?p=3462</guid>
		<description><![CDATA[The final form of the guidance for the upcoming Agency Workers Directive has been published. This has not been the subject of any great debate so far, but it does have the capacity to really shake up some corners of the contractor market. And it appears to contain a sting in the tail.]]></description>
		<wfw:commentRss>http://www.contractoraccountants.com/2011/04/08/agency-workers-directive-what-ever-happened-to-simplification/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
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