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HMRC launches consultation into IR35 ‘double taxation’

2021

HMRC has confirmed that it has launched an 8-week consultation on plans to roll out a legislative tweak that could…

A concise guide to the Managed Service Company (MSC) legislation

2021

What is the Managed Service Company (MSC) legislation? The Managed Service Company (MSC) legislation was introduced in April 2007, it…

Case law examples that have helped determine employment status and IR35

While IR35 as we know it has only been in existence since it was first announced in 1999, by the…

Managed Service Company (MSC) legislation: an expert’s overview for contractors

2021

To understand the Managed Service Company (MSC) rules, given the limited case law on the subject, we must dive into…

Heigh-ho, heigh-ho, it’s back to Chapter 10 we go!

2021

The vast majority of limited company contractors would have gone to work with a spring in their step when they…

Plans to repeal IR35 scrapped by new Chancellor

2021

It’s been an eventful few weeks in UK politics and for the UK economy. With the pound struggling against the…

Off-payroll working legislation IR35 reforms to be repealed from April 2023

2021

On Friday 23 September 2022, as part of his mini-budget speech, the Chancellor of the Exchequer, Kwasi Kwarteng, committed to…

More tax avoidance schemes identified by HMRC

2021

At the end of August 2022, it came to light that HMRC had identified three more tax avoidance schemes as…

Will the new prime minister amend IR35?

2021

On 5 September 2022, Liz Truss was elected – with 57.4% of the vote – as the new prime minister…

Contracts with overseas fee-payers: pros and cons

2021

A question that arose from a recent contractor survey is, ‘what are the pros and cons of working with overseas…