David Fowler BSc MBCS

IR35 is not working and is unworkable The vast majomajority of Independent traders, Small Limited Companies cannot sustain 10 years in and out of Court. IR35 needs to be urgently revisited to make it fairer. Currently IR35 is stifling UK Businesses who need interim resources to deliver projects. Small Businesses want to pay their fair share of Tax not spend years in the Court system where nobody wins. A Decade of Uncertainty: Tribunal Errors Prolong Adrian C' IR35 Nightmare Thanks Dave Chaplin and ContractorCalculator for continuing to monitor and help small organisations through the IR35 nightmare After ten years and three tribunal hearings, the nightmare continues for the IR35 case involving broadcaster and writer Adrian C After ten years and three tribunal hearings, the nightmare continues for the IR35 case involving broadcaster and writer Adrian C and his media-based company Basic Broadcasting Ltd ("BBL") as he now faces a fourth tribunal hearing. Whilst Judge Cannan had initially ruled in his favour on 09 February 2022, after two First-tier tax tribunal hearings, an appeal by HMRC to the Upper-Tier Tribunal heard two years later on 05 February 2024 has now ruled that the Tribunal made legal errors in the initial decision and that the case should now be remitted back to the First-tier for a fourth hearing. Dave Chaplin, CEO of IR35 tax advisory firm IR35 Shield, who attended both the First-tier and Upper-tier tribunal hearings, says: "Of the last seven IR35 cases won by taxpayers, HMRC has appealed all but one of them, with half of them being remitted back to the First-tier. Why do taxpayers have to foot the bills for at least two additional hearings, when tribunal judges make the legal errors? That does not seem fair and creates an impediment to natural justice. "These appeals and subsequent remittals cause considerable emotional and financial harm to the taxpayers involved and clearly signal that IR35 and Off-payroll working is unworkable. It's time for meaningful reform to ensure taxpayers are treated fairly and can resolve their disputes in a timely manner."

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if you're struggling to engage contractors because you've been told that 'Inside IR35' is the safe way to go then read this and then get some proper IR35 advice from people who know what they are talking about. Get your processes in order and unlock access to a wealth of highly skilled but cost effective talent out there while others flounder around and their projects fall behind.

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"The UK armed forces 'cannot defend the British homelands properly' and are unprepared for 'conflict of any scale', according to the senior defence official who was charged with gauging Britain’s military strength... 'The government is not taking the public into its confidence about the scale of the threat because it knows it’s not ready'." As the UK heads to the polls on Thursday, a sombre warning from senior official and Oxford academic, Robert Johnson. Though there's a consensus forming around the need for great spending to deter aggressive powers, exceeding the Nato minimum of 2% of GDP, the incoming government will need to work out how to spend that money far more effectively. If, as Rob rightly challenges, that means we might need to double the number complex platforms and enhance our capabilities within years, then there isn't a solution other than a step change in how we coordinate with close allies to deploy technology at scale. From software-first engineering to AI-enabled sensors, we'll need closer partnerships than ever between technology firms, established manufacturers, knowledgeable investors, and government as a strategic customer. With Rob completing his term as the first director of the Office of Net Assessment and Challenge, the University of Oxford has a vital role to play in this debate. With the promotion of good governance and democracy a core mission of the university, there is no more important ethical priority than the deterrence of aggression and the defence of all other rights we enjoy, including the right to vote. Oxford is among world leaders in technology research, from the founders of many of the leading AI ventures such as Google DeepMind to long-established partnerships with engineering leaders like Rolls-Royce. Many Oxford alumni have also chosen public service, and serve in government and armed forces across the democratic world. And Oxford can bring vital insights into the ethics and changing character of conflict, from the Institute for Ethics in AI to the roles of senior alumni in founding and leading the UK's world-first AI Safety Institute. As the visit of Emperor Naruhito last week demonstrated, Oxford has a role in bringing these voices on technology, public service, and ethics to a global audience. On behalf of Oxford alumni active in all of these domains, a huge thanks to Rob and his team for all of their work - now, and in initiatives yet to come. As my children consider how they'll vote for the first time at this election, I hope they'll listen to thoughtful voices like yours from Oxford and our other leading universities.

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IR35/OPW: Hasta-la-vista taxpayers: Chiles IR35 case shows lawfare is back In my view HMRC's relentless approach to IR35 cases has highlighted the flaws in the IR35 legislation and HMRC's enforcement strategies, in addition to flaws with the tax tribunal system. We need reform. This is a long-read, technical article I wrote, which first appeared in Taxation Magazine in July 2024. Since writing the article, I've become aware that the Chair of the HMRC Board is concerned over the manner in which HMRC has been conducting litigation in status cases. There's a bit of a Post Office type scandal brewing here. Let's see if the Board intervenes. #ir35 #offpayroll

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It's mid-Afternoon & #JonTheHashtagGuy is here stopping by to do a check-in to see how y'all are doing with your searches. It doesn't matter what that opportunity looks like, whether it is Inside IR35, #OutsideIR35, FTC or even Perm, what matters is that you are out here and you are putting in the work to move towards the target. I honestly hope that as we are at the end of September that you're starting to see a change but if not I hope that something changes for you real soon. As Host of #CoffeeWithTheHashtagGuy & as a Contractor myself I am confident in saying that this is by far the toughest Market I have seen in more than a Decade of Contracting, I would actually say that it is even worse that during the 2020 -2022 COVID era, but although it may be tough at the moment the tide WILL turn. It's pretty obvious, as per the above paragraph, that I am #OpenToWork for any new #OutsideIR35 opportunity as a Senior Project Manager & am eager to get back in harness & to add some value to your Client(s) where I can. To my fellow Contractors out here searching for a new opportunity, and there are far too many, I wish y'all the best of luck & until next time, as always, may the odds be ever in your favor. Hashtag Guy, out!

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Don't miss this "Peer Perspectives" article by Langley Sharp MBE, past-Head of the 🇬🇧 Centre for Army Leadership at the UK Ministry of Defence, from our just-released 2024 Compendium. Herein, Sharp explores the human need to belong, discusses what compels individuals to follow and lead within groups, and emphasizes the importance of understanding these forces to effectively lead complex organizations. "Belonging is a fundamental tenet of being human," Sharp writes. "We seek belonging in these trusted relationships in order to survive and, whilst they are human manifestations, such social connections are born of our in-built biological drivers... In short, we are hard-wired to belong." Over the past six years, Starling's annual Compendium has become a go-to reference for leaders working to drive innovation in the supervision and management of culture and conduct risk in the banking sector. This, our seventh report, features 36 contributors, including central bankers, bank regulators and supervisors, leaders from standard-setting bodies and industry associations, current and former executives, renowned academics and legal scholars, and prominent figures and practitioners from other sectors. Read more of Langley's thoughts on followership: https://lnkd.in/gAxCAgG8 Get the full report: https://lnkd.in/gyrGrDXY

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I bet people who voted for #Labour are regretting it now. Honest manifesto? No chance. Freezing British pensioners to death, releasing dangerous criminals to prosecute social media plebs, bribery/expense scandals, hypocrisy, cronyism, raising taxes, giving away strategic military territory... and it's only been a few weeks!!! WTF state will the UK be in after 5 more years of this... heaven help the country and the British people. When I look back at the news from my home country I think back to WWII but the enemy is our own government!! Now you know why Kier Stalin didn't declare all these policies up front during the election campaign. What British patriot would have voted for all this... people would have realized that the only British party left is Reform UK. Surely this should be classed as some kind of election fraud deceiving the British people? #2029 is going to be a political earthquake bigger than Brexit. If the country can make it that far without something going horribly wrong first. Imagine British pensioners who supported the country their whole lives are lower priority than those who arrived illegally yesterday, while the politicians' faces are in the trough like the pigs from George Orwell's Animals Farm. I suspect many pensioners' parents & relatives even fought and died in WWII. This is what a broken social contract looks like. How will anybody ever trust a #Labour (or #Tory) government again.

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COMPUTER WEEKLY: IR35 public sector reforms: Chancellor urged to review departmental costs generated by blanket bans Me: "The IR35 reforms overreached, resulting in government departments forcing out limited company contractors, leading to a talent exodus and significantly increased costs to attract highly skilled workers" One way businesses typically cut costs is to play a game of "cut out the middleman". What the IR35 Reforms resulted in, for the public sector was a game of "Cut in the middleman". More layers, more margins, as Gov bodies outsourced to large consultancies. I'm often told by contractors that the reforms meant they did the same thing, but with more layers inbetween, with a the end hirer paying double the rate they ended up getting paid. There are of course very strong arguments for firms to outsource to consultancies, but doing so just to somehow avoid Off-payroll (which does not work for bodyshop models) does not make sense at all. Why? Simple - the increase in the margins is more than the tax risk. The smarter move is to put in a decent OPW assessment regime, and if HMRC knock on the door, then bat them away - because if you do things right, HMRC can't claim you are hiring deemed employees when the evidence suggests otherwise. #ir35 #offpayroll #ir35shield

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Whilst many will have opinions on this Bill, only those that have first hand experience of the cold, harsh, painful reality should be listened too. Anyone who has experienced the devastation of MND will understand. My mum died within 18 months from MND. She was healthy and 63. Let those families in these circumstances have a choice. _________________________________________ An extraordinary week stands ahead of us at Westminster. A week in which MPs will be asked to make a decision that could have consequences for decades. If the Terminally Ill Adults (End of Life) Bill for England and Wales becomes law, it would give people, in certain circumstances, the right to die at a time of their choice It is a colossal potential social change, compared by many to the Abortion Act of 1967, the abolition of capital punishment, the decriminalisation of homosexuality and the introduction of gay marriage. Opinion polls suggest most people are broadly in favour of a change in the law and have been for years. But it is impossible to be certain how the House of Commons will vote, not least because MPs are not being instructed on how to by their parties, as normally happens. MPs have a free vote on Friday.

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well done to patient #1 - the brain tumour community needs so much more support, it's been years since any meaningful treatment options have landed and cures are desperately needed!! Clearly early days but still exciting to see/read about!!! In the UK, there are approximately 12,700 new brain tumor cases each year, which is about 35 cases per day. Age: Brain tumors can affect people of any age, but they are more common in older adults. The incidence rate is highest in people aged 85 to 89. Gender: Brain tumors are slightly more common in boys than girls in children.

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It is only three months since the U.K. finally got rid of the most corrupt & certainly most inept government of all time. The new Labour government has already been very busy trying to put right the mess they were left with. Of course the Tory controlled MSM has, as expected, been busy doing everything it can to undermine the new government. Social media & particularly, LinkedIn, has provided a platforms for people to jump on and hammer Labour whether it is for their winter fuel policy, receiving donations & now of course implementing VAT on private school fees. Yesterday I engaged in a thread where I argued private education should be abolished. Here is my final comment on the thread. Clearly nationalising the private school sector would need to be phased & carefully planned through to finance it. Although ironic really when Capitalism fails like in the banking sector in 2008 and in the Rail industry, there is no question then on how governments (read taxpayers) will pay for taking them into national ownership. It is acceptable that in the 6th richest country in the world there are more food banks than McDonald’s restaurants? It’s all about making choices how best to distribute the wealth generated in the U.K. Since time & immemorial, and certainly over the last 14 years the wealthiest 5% in the U.K. have become richer & more powerful off the backs of the remaining 95%. A one off wealth tax would be a good start to realigning wealth distribution but only a start. Windfall taxes on the profiteering Oil, Energy, Banking, Supermarkets & Pharma companies would also help. And so would legislation to ensure that corporations like Apple, Amazon, Starbucks et.al paid their due corporation tax for their U.K. activities would raise significant tax revenues.

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I’m already done with this labour government, & based on polls so are 47% of the people that voted for them so leaving this here; The way to demonstrate that a government has lost the confidence of the House of Commons, and with it, the right to govern. A successful "no confidence" motion is a government-killer….and this was the means by which James Callaghan's minority Labour government was ushered from power in 1979, when it lost the support of the smaller parties (although it is less often remembered that it took several attempts, before it worked). But things have changed since then - the late Con-Lib Dem coalition government rewrote this part of the constitution, when it passed the Fixed-Term Parliaments Act. This set out the ground rules for removing a government and, separately, for triggering a general election ahead of schedule. Shaping party tactics At the time it was seen by some as a constitutional fix for a temporary coalition, but it remains in force and shapes party tactics today. Under FTPA, the Commons could remove a government by a simple majority, if it passed a motion in a specified form, and that would start the clock on a 14-day deadline for finding a successor government capable of commanding confidence (motions with different wording would not engage the act). The prime minister would have to advise the monarch who might be best placed to head a new government, and they would then have to submit themselves to a confidence motion, to show that they could command a majority in the Commons. If no new government emerged, the monarch would have to dissolve Parliament. No election needed? There's a separate process to get a two-thirds majority to hold an early election, so the big change is that the Act ends the ability of the prime minister to simply call an election at a moment of their choice, and decouples the removal of a government from the holding of an election. Around 5 years ago, the Commons Public Administration and Constitutional Affairs Committee (PACAC) suggested that MPs would have other options. They argue that any Commons motion which withdrew the confidence of the House from a government should lead to its resignation, because without confidence it would have no right to govern, and in particular no right to levy taxes. What it means is that it would - if the PACAC view holds - be possible to oust a government without triggering that 14-day deadline. So there would be a longer interlude with a caretaker administration keeping the machinery of state ticking over, during which a new government might, or might not, be formed, perhaps with a couple of candidates and party combinations trying their luck. The difference is that his Majesty would have to dissolve Parliament, so there would not be a rigid time limit. Of course, eventually it might become clear that no government could be formed - and then, perhaps FTPA might kick in, with a motion to dissolve Parliament.

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