IR35: Ruling Finds Engineer on Contract of Service, Not for Services

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• OUT-LAW.COM

Oilrig design engineer Bill Hood has lost a case against the Inland Revenue over the IR35 tax. Hood’s company, Usetech Limited, was deemed effectively to be an employee of engineering firm ABB Vecto Gray, not a freelance contractor.

IR35

The IR35 legislation came into force in April 2000. It was introduced to remove what the Government saw as a loophole for contractors to trade as limited companies to avoid tax and National Insurance Contributions, in circumstances where the individual wo... (595 more words)

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