Guide to the UK settlements legislation and income shifting rules, from the historic Section 660 to the Arctic Systems case and current HMRC challenges.
When does the 5% IR35 allowance apply? How it works, and which contractors can still claim it following the introduction of the Off-Payroll working rules.
What qualifies as a 'trivial benefit' according to HMRC and how you can reward your staff and directors with a gift or benefit without them being taxed.