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.

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.

Chancellor is put on notice that rushing the PAYE shift risks ‘disrupting the supply chain’ and ‘reducing tax receipts to the exchequer.’ ...

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

From business planning to sorting your accounts, starting out as a contractor can feel like a lot. Here’s how new contractors can forget the faff and hit the ground running.

An HMRC update clarifies that while the starting gun may be unholstered in April 2026, it won’t be fired until April 2027.

It’s even more pleasing that this virtual ‘thumbs-up’ to the guidance, published by HMRC on April 8th 2025, came from a chief operating officer of an umbrella company. The primary intention of the ...