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.’ ...

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.

‘So you want to take money out of your limited company?’ It’s a fair question that advisers to shrewd and well-heeled contractors asked them back in June, in a bid to make the most of their incomes.

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 ...

Not for the first time in most contractors’ memories, the need for a “fair” tax system was trotted out by the chancellor on Monday, so it's now almost become a staple of government Budgets, writes ...