IR35 Glossary: Your Guide to Key Contracting Terms

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Balance Sheet

A financial statement showing assets and liabilities.

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Base Rate

The interest rate set by the Bank of England.

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Beneficial Owner

The individual who owns or controls a company.

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Blanket Determinations

A one-size-fits-all IR35 decision.

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Breach of Contract

Failure to meet contractual obligations.

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Business Asset Disposal Relief (BADR)

Tax relief on the sale of business assets.

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Business Insurance

Protection for businesses against operational risks.

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Capital Allowances

Tax relief on business assets.

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Case Law

Legal decisions that set precedents for IR35.

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Cash Flow

The movement of money in and out of a business.

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