We’re not the same as our competitors. We’ve got years of experience in handling HMRC enquiries, and IR35, and can guarantee that you’ll get the best service there is.
Because we go further than just advising companies.
The owners of Marble head up a specialist tax practice called Trinity Tax Ltd. which has expertise in IR35, employment status and agency legislation. This enables us to work in partnership with end clients and agencies to eliminate their exposure to IR35.
We have considerable experience in HMRC enquiries. We’ve defended HMRC challenges in most industries including IT, construction, white collar, TV and radio and across a range of business sizes.
On top of that, we passed a VAT and HMRC enquiry.
IR35 applies to individuals that provide their services through their own limited companies. The legislation was introduced in 2000 to stop employees setting up a company to invoice through because it was more tax efficient.
The legislation works by effectively ignoring the existence of the limited company and deciding whether the relationship between the worker and the client is one of employment. If it is, IR35 applies and HMRC will require tax and national insurance to be paid under the Deemed Payment rules.
The IR35 rules were amended in 2021 and although the overriding principle of whether IR35 applies will be the same, who will be liable for it will now depend on a number of factors.
There is no longer a quick and simple answer to this!
Who is responsible for considering IR35 and ultimately liable for it will depend on who is deemed to be the client, the size of the client’s business, whether there is anyone else in the supply chain and whether they have met their obligations for taking reasonable care and issuing status determination statements.
IR35 was never simple, but it truly is a minefield now. Our sister company Trinity Tax can provide comprehensive advice on this area and Marble can look at ways of removing the IR35 risk from the client’s business.
The directors of Marble have been advising organisations about IR35 since 2006 and have extensive experience and knowledge in this area of tax.
We have defended companies under enquiry across a broad spectrum of industries and of all shapes and sizes. We know the law, how HMRC approach their enquires and the tactics needed to protect our clients.
We have carried out nationwide seminars, written numerous publications, defended companies and represented clients at the tax tribunals. It’s fair to say that you are in good hands when you get in contact with us.