HMRC’s ‘retrospective due diligence’ -- revisiting MSC determinations mid-appeal to request the actual income data -- is unprecedented. So too will be the FTT’s decision in just six months.
Contrary to dangerous assumptions, it’s end-clients who face joint and several liability for agency contractors’ PAYE/NIC debts, unless an umbrella company is involved.
Ahead of test cases in February 2026, Boox and Churchill Knight contractors have been selected for a pilot HMRC is already having to quietly apologise about.
How contractor recruitment agencies appear to be caught between two competing pieces of legislation, and what navigating the push-pull needs to involve.
What steps umbrella employees should take to prepare for the new ‘JSL’ legislation (includes some urgent actions if you’re using a tax avoidance scheme).
Umbrellas get to retain their ERN and continue PAYE operations, while recruiters still ‘bear the brunt,’ under an updated version of HMRC’s incoming legislation.
Although the truth isn’t getting in the way of a good LinkedIn post, there are genuine lessons to learn from IT director Ben Wicken v Akita Systems Ltd.
TV host Ant Middleton is among the famous (and not-so-famous) faces falling foul of the Insolvency Service, with disqualification orders in just three cases totalling 16 years.
Accreditation body welcomes Lord Holmes’ clause to subject every ‘employment business participating in employment arrangements’ to a ‘licensing authority.’
Taxman blackens the black mark he’s already put by three companies, while ‘naming and shaming’ four more schemes that he says ‘contractors should exit.’
Ex-HMRC veteran tells ContractorUK that IT contractors could help his ‘focussed’ review, even if it is a ‘disappointingly narrow’ focus according to some.
Despite a lean statement with no ‘further tax rises,’ umbrella and limited company workers aren’t off the hook, due to a ‘soon-to-be reinvigorated HMRC.’
Greg Smith MP: My hope is the former HMRC inspector makes huge adjustments to scrutinise a scandal that this government cynically wants him to avoid looking properly into at all.
A ‘cog in the wheel’ who spun ‘legal alternatives to using insolvency practitioners’ to distressed IT firms is disqualified, after £7.6million in assets goes unaccounted for.
With the IR35 ball soon back in some contractors’ courts, blanketing should ease, but the compliance burden for many individual limited company workers will increase.
Criticisms that still dog Sir Amyas Morse’s work are already Ray McCann’s to squelch, as he begins a ‘skewed brief’ that makes a ‘sham’ of Rachel Reeves’ promise.
IR35 advisers risk getting ahead of themselves by saying one ‘highly fact-sensitive’ case is a sign of things to come from contractors (bar those ‘workers’ who’ve contracted via Tripod).
A look by someone who’s sold up already at whether April 6th 2026 regulation is going to trigger umbrella mergers, acquisitions by recruitment agencies, or neither.
IR35, tax and umbrella company advisers are hoping the chancellor uses her second fiscal package to ‘steady the ship’ -- by rescinding April’s employer NIC changes.
Autumn Budget brought a glimmer of hope that ‘LTD’ will be back in business in 2025-26, if only because the taxman’s new tanks are parked on the lawn of everybody else.