By David Smith, Accountax

Can you really afford to be without this book?

Tolley’s IR35 Defence Strategies is your safest route through this uncertain and controversial legislation.

Assistance for contractors in challenging the Revenue

Tolley’s IR35 Defence Strategies: from Contracts to the Commissioners is the contractor’s ally in combating the harmful fall out from this controversial legislation. In light of the recent judicial review case, there has never been a better time to buy a book on planning for IR35.

With the High Court confirming that the legislation is legally valid, those affected need to know more than ever where they stand in relation to the law and how to mount a defence strategy. Tolley’s IR35: Defence Strategies arms you with all the ammunition you need to ensure that your case is successful.

Realistic solutions to unrealistic legislation

Tolley’s IR35: Defence Strategies is the only publication that truly tackles this piece of legislation from the client’s point of view. This essential guide allows users to gain a thorough understanding of the law and goes further than simply describing the legislation.

Tolley’s IR35: Defence Strategies is ideally suited to individual contractors, accountants, employment tax specialists, general tax practitioners and employment lawyers. Users will benefit from a practical, planning and strategic book, which provides solutions to the IR35 legislation with true and legal tests for determining whether a person is caught by IR35. It will give individuals the confidence to take cases to the Commissioners.

In-depth guidance on all aspects of IR35

Explained in a clear and concise manner this text offers practical guidance on all aspects of IR35 including:

= Analysing the IR35 legislation for escape routes
= Advice on drafting IR35-exempt contracts with sample clauses and precedents
= Step-by-step advice and practical help on taking IR35 appeals to the Commissioners
= Guidance to all affected parties on how to avoid IR35 provisions
= Contains detailed discussion of "who is the client?" in the IR35 scenario, which is vital to IR35 disputes.
= Takes into account legislation from the Revenue’s Employment Status Manual including the Revenue’s altered stance on its previously strict interpretation of the "substitution" issue
= Concentrates on providing guidance on avoiding and defending IR35 rather than simply describing the legislation
= Appendices including Finance Act 2000, s 60 Sch 12

The leading expert in the field

Practitioners and clients need in-depth guidance from a source that deals with the problem in the real world, on a day-to-day basis. The author of Tolley’s IR35: Defence Strategies, David Smith (Accountax), is a former inspector of taxes, specialising in IR35 cases. He has been involved in over 400 status disputes with the Inland Revenue and Contributions Agency and only lost 2 cases! Cases have included both General Commissioners Hearings and Secretary of State’s Tribunals on those cases that could not be resolved by technical correspondence. This makes Tolley’s IR35: Defence Strategies a highly authoritative publication with the precise expertise required to guide practitioners and contractors alike towards a successful settlement.

Don’t get caught in the Inland Revenue’s IR35 tax trap, fight back with Tolley’s IR35 Defence Strategies: from Contracts to the Commissioners.

Published: October 2001
Format: Soft Cover
Price: £45.00
ISBN: 0 7545 1426 9
Product Code: IR35DS