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IR35 Reforms Encourage Tax Fraud by Umbrellas

Recently, there has been a spate of complaints by contractors about umbrella companies and employment businesses who are deducting employer’s national insurance contributions where the client is a public authority and the new ‘off-payroll’ (i.e. Income Tax (Earnings and Pensions) Act 2003 Chapter 10) rules apply.  In other words, the public authority client has decided […]

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