CEST tool

HMRC’s IR35 tool, Check Employment Status for Tax (CEST), has been monitored and the results have shown that the online tool has been unable to deliver a verdict for enquiring contractors and freelancers over 188,000 times in the past…

Businesses should be prepared for the HMRC to change tactics on IR35 if current actions are anything to go by, according to Penny Simmons, a tax risk expert at Pinsent Masons, the law firm behind Out- Law News. "Businesses should…