IR35 Sessions – Clarification from the Experts
Following on from our recent Helpful Guide to the IR35 changes, Astute brings you the first in a series of videos discussing IR35.
In our first session, we speak with industry experts, Tania Bowers (Legal Counsel, APSCo), Julia Kermode (CEO, FCSA) and Angela Ferguson (Director of Employment Taxes, Saffrey Champness) and cover important issues regarding the tax changes.
We will offer clarification on the following topics:
• Blanket decisions & Status Determinations
• The CEST Tool
• Reasonable Care – What is it and what are the implications if not taken?
• Key tests to determine IR35 Status
• Status Disagreement Process
As well as discussing tips and advice on clarifying IR35 status.
Keep a look out for future sessions we will be bringing you in the run-up to April 2020 and the implementation of IR35.
Clarification from the Experts (con't)
‘Right of Substitution’ test
‘Mutuality of Obligation’ test
‘Financial Risk’ / ‘Part & Parcel’ tests