Author name: K33ATK

George Mantides Limited v HM Revenue & Customs [2025] UKUT 124 (TCC) The judgment in George Mantides Limited was finally published after a delay to allow the appeal process in HM Revenue & Customs v PGMOL UKSC/2021/0220 (“PGMOL”) to be concluded. The appeal primarily concerned an engagement between the appellant company, George Mantides Limited, and […]

Spring Statement 2025 – Shakedown for Bad Tax Advisers Spring Statement 2025   The Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, gave her first Spring Statement, which, as expected, contained few surprises about employment status.   While the Employment Rights Bill will eliminate the qualification period for various rights, such as unfair

The new Chancellor of the Exchequer, Rt Hon Rachel Reeves MP, announced the Budget with potentially unforeseen and far-reaching consequences for contractors, recruiters and end-clients. In this article, Martyn Valentine LLB (Hons), director and founder of The Law Place Limited, outlines the impact of the Budget, including: What does this mean for contractors and end-clients?

The Supreme Court has (finally) delivered judgment in HMRC v PGMOL, providing much needed guidance on mutuality of obligations and control. Although HMRC v PGMOL largely upholds crucial judgments such as Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497, and Windle v Secretary of State for

Autumn Statement 2023 – Hope for Contractors  The Chancellor of the Exchequer, Jeremy Hunt MP, announced the Autumn Statement 2023 with a plethora of measures intended to stimulate the economy in advance of the general election.  Of significance, the Chancellor confirmed (see paragraph 5.50 below) that the Government will introduce legislation, presumably to come into

Following the recent article on the requirement to take reasonable care when drafting status determination statements, it is clear that clients engaging limited company contractors and the non-legally trained IR35 advice community would benefit from an analysis of the law in this regard. Various services have recently emerged which sell the illusion of a friction-free

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