Profile picture for user Rebecca Seeley Harris

Rebecca Seeley Harris

Rebecca is a leading expert in employment status, IR35 and the law involving independent contractors and the self-employed for the purposes of tax and employment law. Rebecca has run her own consultancy for the past 20 years covering all employment status issues such as off-payroll in the private and public sector, otherwise known as IR35, s.44 and any issues affecting the self-employed and personal service companies.

Rebecca was also seconded to the Office of Tax Simplification (an independent body of HM Treasury) as a Senior Policy Adviser to advise the government on employment and tax status.  She was part of a small team of experts who drafted the Employment Status Review 2015, she then continued to advise on the review of Small Company Taxation leading on the taxation of nano companies and the self-employed. As a result of that review, Rebecca developed the concept of SEPA, providing a vehicle to the self-employed to be able to protect the family home. Rebecca was also a representative on the Cross Government Working Group on Employment Status and has most recently published the review into the taxation of the Gig Economy.

Author Content

Seven takeaways from the 15 month-coming ‘Mutuality’ case, where the final whistle on the referees’ status may still be pipped at the post by a rematch.

Five bites of the cherry to get its subsistence expenses deductions approved have now failed for the brolly.

The one-year anniversary of PGMOL SC has come and gone, but those deciding IR35 status are still doing so without this key MOO ruling.

1st July, 2024 | IR35

A walkthrough of why the taxman’s appeal against an outside IR35 ruling for the TV presenter has been allowed.

19th June, 2024 | IR35 Case Analysis

A 14-part manual isn’t aimed squarely at contractors, but reading what end-users and agencies are being told by HMRC on IR35/OPW is no bad thing.

24th May, 2024 | Private Sector IR35 Reform

In the second leg against another football pundit, HMRC has won hands down, hoisting numerous status red flags for business and contractors to beware.

Naysayers think CEST logic should be changed, but to what and based on what case law?

An analysis of the Upper Tribunal upholding the FTT’s ruling that ESL failed to operate an overarching contract.

How to get the most out of HMRC’s IR35 status testing tool in 2024.

5th February, 2024 | Private Sector IR35 Reform

A limited company contractor’s updated guide to 'Reasonable Care' in an IR35 and OPW setting.

29th January, 2024 | Private Sector IR35 Reform

The taxman has scored a £300,000 IR35 goal against the former Liverpool defender.

How the Loose Women presenter saw off HMRC, despite the appearance of more ‘employed’ factors than ‘self-employed’ factors.

Unfettered substitution as a sign-post to ‘no employment relationship’ is a top takeaway from the food courier firm’s legal win.

28th November, 2023 | Guide to Contracts

Overview to CEST’s update, including what’s not changing, and why we’re all waiting on PGMOL.

‘Promptly,’ or ‘weekly at least.’ Not following the contractual terms of when you must submit to get paid can prove costly.

Binns, Zajota, Pajpani and even Collins put the onus on umbrellas to be crystal clear on what and how much they pay contractors.

Tens of millions that was heading to UK business now isn’t, thanks to Innovate UK incorrectly assessing contractors as outside IR35.

With none of the normal delay between government intention and government action, it’s good to see officials moving forward on rolled-up holiday pay.

The Single Enforcement Body (or the Treasury’s response to its evidence-call), should factor in the following if it is to succeed.

The Mainpay ruling reinforces ‘If it seems too good to be true, then it invariably is.’ That's now even more the case, with no SEB.