This case firmly follows the principles set out in PGMOL of the application of the ‘Ready Mixed Concrete’ tests whereby one must establish first and second stage tests (Personal Service and Mutuality ...

James Murray MP just recommitted to arming HMRC with extra coshes to beat back a £600m problem, including by making more directors personally liable.

Eleven contractor organisations critical of the umbrella company tax compliance plan have written a letter to Rachel Reeves. The 11 tell the chancellor that they want to “partner” with HMRC to deliver ...

Finding the right bank is a time investment. But don’t only look at about how much you’ll outlay, as some ‘free’ accounts now penalise you for being paid.

The private sector IR35 reform proposal threatens to expose clients to the new corporate criminal evasion offence if they fail to ensure PSCs pay the "right amount" of tax, a law firm is warning.

Official guidance on quarterly reports that employment intermediaries send about contractors and other agency workers who they place without operating PAYE has been updated. In an online note last ...

Payment terms for contractors in the public sector have been hiked from just five days to 33 days -- and potentially, in practice, even up to a cashflow-constraining 40 days. Having already absorbed ...

A weighty 63 questions is (hopefully) the government’s sign that avoiders will need a hard hat by the time HMRC is done.