24 month rule after company merger

[mattruss1]

Is there information on here on the subject of how the IR35 rule is affected when client's go through megers or takeovers.

A client I've worked for on a global project has gone through a merger and although my contract is still against the original client, that client has now merged with another company and re-branded. There's a chance of a wave 2 for the project, but when the wave 2 happens, the contract would be under the new company and be in different offices. What does IR35 and the 24-month rule say about this? Does the 24 months start again or is the wave 2 viewed as part of the same contract?

[cojak]

Is there information on here on the subject of how the IR35 rule is affected when client's go through megers or takeovers.

A client I've worked for on a global project has gone through a merger and although my contract is still against the original client, that client has now merged with another company and re-branded. There's a chance of a wave 2 for the project, but when the wave 2 happens, the contract would be under the new company and be in different offices. What does IR35 and the 24-month rule say about this? Does the 24 months start again or is the wave 2 viewed as part of the same contract?

http://forums.contractoruk.com/accou...-nutshell.html

How many more times....

a) It's about the journey, not the client and not why you are there

b) Go to the known (or anticipated) end date of your current gig.

c) Count back 24 months by the calendar.

d) If between those two dates you have spent less than 40% of your time at that location, the 24 month rule doesn't apply.

e) Reassess it weekly in case it changes to over 40%. As soon as it does the 24 month rules will apply.

[northernladuk]

Is there information on here on the subject of how the IR35 rule is affected when client's go through megers or takeovers.

A client I've worked for on a global project has gone through a merger and although my contract is still against the original client, that client has now merged with another company and re-branded. There's a chance of a wave 2 for the project, but when the wave 2 happens, the contract would be under the new company and be in different offices. What does IR35 and the 24-month rule say about this? Does the 24 months start again or is the wave 2 viewed as part of the same contract?

I'm sorry to be a bit harsh but you are a contractor so it is YOUR JOB to try and understand all this. It affects you directly and comes with penalties for getting it wrong. Being a good contractor is about knowing how to run your company and be aware of all the legislations surrounding us. Sitting at the client doing work is almost irrelevant. Any monkey can do that.

Coming on asking about two of the most fundamental aspects of what you do with no research at all is lazy and a pretty poor carry on IMO.

[Pondlife]

24 month rule is about claiming travel expenses to a temporary workplace and has nothing to do with IR35.

[northernladuk]

With this level of research and understanding I have a feeling the poor OP has absolutely no understanding of what is about to hit in the coming years???

Maybe it would be quicker to tell him both will be completely irrelevant soon so don't worry about it.

[mattruss1]

Frankly if you're these kind of people..

I'd rather seek information elsewhere. I've only been doing this for the last year and all I asked for was to be pointed in the right direction. There is a sea of misinformation out there and forums full of 'I reckon'. It seems more than reasonable to reasonably minded to ask for guidance or a pointer, without it becoming an pointless attack. I'll think twice about approaching a contracting forum and will instead consult my crystal ball and see if that can tell me the right way to places I have yet to understand. Next time, how about you all just ignore things that don't interest you instead of spending time being unpleasant.

[mattruss1]

I'm sorry to be a bit harsh but you are a contractor so it is YOUR JOB to try and understand all this. It affects you directly and comes with penalties for getting it wrong. Being a good contractor is about knowing how to run your company and be aware of all the legislations surrounding us. Sitting at the client doing work is almost irrelevant. Any monkey can do that.

Coming on asking about two of the most fundamental aspects of what you do with no research at all is lazy and a pretty poor carry on IMO.

A monkey might be able to do your job.

[LondonManc]

I'm sorry to be a bit harsh but you are a contractor so it is YOUR JOB to try and understand all this. It affects you directly and comes with penalties for getting it wrong. Being a good contractor is about knowing how to run your company and be aware of all the legislations surrounding us. Sitting at the client doing work is almost irrelevant. Any monkey can do that.

Coming on asking about two of the most fundamental aspects of what you do with no research at all is lazy and a pretty poor carry on IMO.

That is harsh to be fair. He didn't know so he's asked - certainly a form of research.

[DaveB]

A monkey might be able to do your job.

A monkey might have been able to follow the links in the side bar of every page of this site ------>

The ones that say IR35 and Contractor Expenses and contain everything you might want to know about those subjects. The fact that they are listed as separate entries might give you the clue that they are separate and unrelated topics.

[TheFaQQer]

Is there information on here on the subject of how the IR35 rule is affected when client's go through megers or takeovers.

If the working practices are mirrored, then there is no impact on IR35 of any takeover / merger / split. If they have changed then you would need to consider whether any implied contract that HMRC put together in an investigation would put you inside or outside IR35 and what you can do about that.

when the wave 2 happens, the contract would be under the new company and be in different offices. What does IR35 and the 24-month rule say about this? Does the 24 months start again or is the wave 2 viewed as part of the same contract?

Different location means that you should be find under the 24 month rule - depending on how much time you spend at each site (if you are going to be at both) and also whether the journey is significantly different. If it isn't, then the 24 month rule would apply and you stop claiming travel and subsistence in line with that policy, as soon as you know you are going to be there for 24 months or longer.

I reckon.