The hardest IR35 factor to consider/argue? The biggest IR35 headache for contractors? On both fronts, it's MOO. Mutuality Of Obligations ('MOO' or even sometimes 'MoO') can sometimes be referred to as ...

When insolvency experts like us wind up recruitment companies, it’s proactivity that often separates the paid from the unpaid.

If you need to send a formal payment request to a bust recruitment agency — or any other commercial debtor — you can use this free payment template below as a basis for an email or hard-copy postal ...

The withdrawal of an Employment Rights Bill amendment isn’t the last contractors will hear of a brolly licensing authority. Not if we have anything to do with it.

The government has declined to back calls by the Lords to set up a Freelance Commissioner. The Freelancer Commissioner would have been a statutory office, unlike Labour's current commitment to a ...

I wish to cut through it rather than add to it, but there is rather a lot of noise around the new ‘Chapter 11’ Joint & Several Liability (JSL) rules for umbrella companies, and how they’ll sit ...

But as the founder-boss of an umbrella company, I’m more interested in the practical implications for those of us ‘on the ground’ who are going to be affected by JSL from April 2026, ranging from ...

Finally, at the end of the working day on Monday July 21st 2025, the government gave the contractor industry sight of the draft Finance Bill 2025/26 with the new “Chapter 11,” which caters for ...

With HMRC now signalling its intended direction of Joint & Several Liability in new legislation for the labour supply chain, albeit with final details still pending, it is crucial that contractors ...

You may have noticed, HMRC is on a roll. Revenue & Customs seems to be winning all its recent IR35 tribunals and, in the main, doing so emphatically. Several cases have made their way to the Upper ...

That work began in July – and I am proud of what we have delivered in just nine months.

Contractor’s Question: I’m currently working for Client ‘A’ outside IR35 until 05/08/24 and then moving to inside IR35 from 06/08/24. The agency gave me an option to choose umbrella company or my own ...