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.’ ...

It’s odd to me that “contractors” aren’t specifically named as one of the parties that HMRC wants to hear from in response to its consultation unveiled at Spring Statement 2025, “Closing in on ...

Let’s assume you’ve taken up either our offer of a free limited company bank account or our offer to set up a limited company free of charge with a free bank account to boot. Great! But what next?

For his latest expectation-defying move, the taxman has unveiled guidance on 'Supervision, Direction or Control' at what is already a busy time for contractors due to many changes this week to how ...

He’s ‘not self-employed’ therefore he must be ‘a worker,’ said the Court of Appeal in the recent Pimlico Plumbers case., writes Adrian Marlowe, managing director of Lawspeed. In reaching this decision ...