In April 2021 the off-payroll rules changed.

Understand the changes to the off-payroll working rules (IR35) if you are a client receiving services from a worker through their intermediary. On 6 April 2021, the laws governing off-payroll [...]

The IR35 Tax and Freelancers

The IR35 tax is a complicated system that can lead to confusion for freelancers and agencies. It’s not a new concept but the rules have changed over the years. For instance, in a recent [...]

Politics and the Future of Umbrella Companies

An umbrella company is a company that employs individuals for a set fee. Many of these companies have a wide range of jobs and do not pay income tax. As such, the UK Umbrella Company Act 2010 is [...]

What Are Expenses?

Expenses are regular payments a business makes towards ongoing business operations. They directly affect a company’s profitability ratio, which measures whether revenues exceed expenses. [...]

Scottish taxpayers

Tax avoidance schemes

Employment intermediaries

Alignment of income tax and National Insurance

Automatic enrolment confusion

Employment Allowance

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