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IR35 – All change or no change?

Here, in the first of a two-part series, we look at how IR35 is changing (or not), what’s happened over the past 12 months.

Growth Share Schemes – Part 2

Last time, we looked at the rise of a new tax avoidance scheme, Growth Securities Ownership Plans (GSOPs), and the attempts that HMRC has be

Growth Share Schemes – Part 1

In a recent case heard by the First Tier Tax Tribunal, the case of Jones Bros Ruthin (Civil Engineering) Co Ltd and another v HMRC [2022] it

Professional Passport Sets the Standards

In the first of a two-part article we examine the issue of holiday pay for employees of umbrella companies and look at how Professional Pass

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