Podcast Episodes
A summary of each podcast episode is shown below. You can download the episodes where you usually obtain your podcasts including: Apple Podcasts, Amazon music, Spotify, Google podcasts, Podcast addict, Podchaser, PlayerFM or play from the link below.
The podcasts provide tax CPD for accountants based in the UK
IR35 refresher and update
Contact Ros Martin
Ros is a leading tax consultant and trainer, she can be contacted at:
E-mail: ros@taxdr.co.uk
Website: www.taxdr.co.uk
The episode is a refresher and update on developments affecting legislation known as IR35
It includes
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a run through of the basics of IR35, including key changes over the last few years
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the key tests often applied in determining employment status
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Check employment status for tax tool and a suggested approach for the use of the tool
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Umbrella company updates and compliance
By the end of the episode you will have an updated and excellent knowledge on IR35, how it works and the current approach to employment status compliance.
The guest is Ros Martin. Ros is leading tax consultant and can be contacted at ros@taxdr.co.uk or www.taxdr.co.uk
Details contents and timings
1:01 Introduction to Ros Martin
1:17 What is IR35? - the basics
2:14 Why IR35 was created
2:45 Tax aims of IR35
3:33 Simple IR35 example
5:21 The two key dates
6:32 The 2021 change
8:13 The whole group or the single entity?
8:52 Intermediaries legislation
9:08 The importance of the chain of supply
10:02 Substitution and multiple contracts / intermediaries
13:56 Ready Mix concrete case and control
16:10 Substitution and highly skilled individuals
17:52 Control - who, what, where and when
21:06 Mutuality of obligation
23:18 Integration
24:50 Use of own tools
26:23 Financial risk
29:47 Fixed rate or hourly rate
30:34 Check employment status for tax tool (CEST)
31:09 CEST suggested approach
33:34 IR35 contracts
35:07 Umbrella companies
37:40 Working abroad
38:54 HMRC approach to compliance
