March 2023

The off-payroll legislation enacted in April 2021 introduced a requirement for medium and large private sector clients to use reasonable care in drafting status determination statements when engaging contractors. However, this apparently straightforward requirement has given rise to considerable confusion. The aim of this article is to provide clarification to cut through the bold claims […]

Today the Chancellor of the Exchequer, Jeremy Hunt MP, announced the Spring Budget 2023. Other than the increase in Corporation Tax from 19% to 25% in April, little of relevance to limited company contractors and recruiters was announced. Superficially, this may be tolerable, but pitfalls remain, and limited company contractors must remain vigilant about the