controlling persons

In spite of measures to help small business, the Chancellor left contractors frustrated by the lack of any Budget day clarification on IR35 “office holders”.

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HMRC is planning to bring forward further guidance when and how IR35 rules will apply to office holders and directors providing their services through limited companies.

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Paragraph 2.103 of today's Autumn Statement revealed that the government "has decided not to proceed with the p

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The government has introduced a high number of measures to ensure that the UK tax system becomes a simple and transparent one, explains the CIPP’s Diana Bruce.

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The government’s attempt to deflect criticism of senior civil servants using personal services companies to avoid tax symbolises why the UK tax system is so chronically complex.

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HMRC has issued a consultation paper setting out proposals to tighten IR35 compliance by requiring organisations engaging “controlling persons” through personal services companies to deduct income

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