If the reality is different, then the written terms will be disregarded – Brookson.

Brolly contractors who want pay and expenses have three options – not all of them recommended.

‘A fresh clampdown on expenses tax relief is cause for contractors to quiz their umbrellas.’

Thousands of IT contractors are forced a step closer to paying £100million in backdated income tax.

‘At-home’ consultants could shave 25% off their house’s running costs.’

Contracts for services that reflect the arrangements are still determinative of status – Lawspeed.

Monday is judgement day, of sorts, for how three senior judges view retrospective taxation.

FSB finds small IT businesses are more upbeat, but says the economy still needs cuts to VAT.

Understanding the main types of costs you’ll incur is key to knowing what’s recoverable.

Dividend-paying companies are being refused a respite from HMRC.

‘IR35 win shows the sense in jotting down what makes you a contractor and not an employee.’

Tax aid for when sole traders or limited company owners buy kit for their business.

Limited company owners who want to stop are at the heart of the OTS small business review.

IFA: If you know the drawbacks, new drawdown rules can safely preserve more of your wealth.

Three possible answers, not four, if you understand the maths of late payment.