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Nikola Nowak

Nikola started her journey with Markel Tax in 2017 as an office administrator working within numerous areas of Markel’s business including dealing with client schemes, contract reviews and the Survive35 TaxSafe product. Nikola joined the contractor solutions team in 2019, where she gained a deep understanding of the contracting industry - specifically IR35 legislation, employment status and the agency legislation. She currently deals with all types of IR35 issues, CIS and handles HMRC enquires, and now advises all types of clients and accountants in these areas.

Author Content

An IR35 bill of £19m for National Resources Wales may be just the tip of its iceberg

There’s no final bill or liability admission. But the Welsh government agency set up to sustainably manage the environment clearly didn’t manage off-payroll worker status properly.

7th November, 2024 | Comment

Starmer omitting Single Worker Status in his TUC speech means expect the best, but prepare for the worst

Maybe the contractor industry should just take the hint, because despite a Green Paper back in 2022, SWS appears to have gone missing -- for now.

11th September, 2024 | Comment

Is inside IR35 hiring riskier for end-clients, and more costly?

Engaging contractors inside IR35 might still be all the rage. Yet the economic impacts are very real, and may even be unsustainable.

6th August, 2024 | Comment

Contractors’ Questions: What if my big multinational client wants to move me from outside IR35 to inside IR35?

‘Reasonable care’ is among the key considerations when an end-client has a (notoriously risky) change of heart.

2nd July, 2024 | IR35

IR35: Contractors, have you answered CEST’s new sector-specific question from HMRC?

A new probe by the taxman might trigger you to work in the ‘Prefer Not to Say’ sector. Assuming you give any answer at all.

4th June, 2024 | Comment

IR35: In business on own account, a guide

An off-payroll contractor’s rundown of in-business factors -- vital to help you demonstrate outside IR35.

29th February, 2024 | Successful Contracting

MSC clarifier: The truth about HMRC standstill agreements

Is a written offer by the taxman which is doing the rounds a sign he’s bitten off more than he chew? Probably.  

18th December, 2023 | MSC Main

Are IR35 indemnity clauses imposing OPW liability on contractors, worth the paper they’re printed on?

Despite what agencies, and potentially clients might have you believe, they can’t just contract themselves out of a legal obligation.

12th December, 2023 | Private Sector IR35 Reform

What HMRC’s IR35 offset-offer means for off-payroll contractors, and clients

A helpful ‘pause’ for the IR35-probed has now been confirmed, but it’s logical that any refunds won’t go to contractors.

3rd October, 2023 | IR35

Top 10 ways contractors can beat an IR35 investigation

Showing, finding, staying and exercising are key to seeing off an IR35 inspector.

4th July, 2023 | IR35

Contractors’ Questions: How can contractors get a client to reverse an IR35 blanket decision?

Recruiters rather than contractors have more sway in getting a client to rethink, even though PSCs ought to be involved in the status process.

21st June, 2023 | Private Sector IR35 Reform

What triggers an IR35 investigation?

A change in status. A high dividend low salary-split. Both are red rags to a potentially bullish HMRC.

5th May, 2023 | IR35

IR35: With secondary factors as his props, Stuart Barnes got over the line with ‘in-business’

The irreducible minimum’s third aspect, plus secondary factors, got the Sky Sports commentator the one outcome he wanted.

2nd February, 2023 | IR35