Having identified that small business taxes act as an incentive for incorporation, the House of Lords personal services companies (PSC) committee said the government should consider combining i
OK, so I am familiar with the changes introduced by HMRC for directors who charge the company of which they are a director via a personal service company. Although when I say familiar, a lot of it
My client is a UK based limited company with his sole director who owns 100% share of the company. The company has no other employees.
My client has just setup his own service company and is working through it as an IT contractor.
I have a new client who has forwarded a contract sent to him for signing by an intermediary. Client is new one man ltd co who will contract to intermediary.
IR35’s totemic role in government anti-avoidance strategies came to the fore in today’s autumn statement as Chancellor George Osborne announced his intention to raise an extra £9bn over the next fi
A leading tax expert told peers reviewing the controversial IR35 legislation that its original design, based on contract by contract policing, was “innately clumsy”.
IR35 Minutes reveals Revenue’s focus on ‘End Client’, doubts over the Business Entity Tests & raising the profile of IR35.