James is an experienced business and finance writer. He studied economics and worked for large companies including British Airways, Citi and JP Morgan before working as a data analyst IT contractor. James founded Contract Eye in 2006 and also writes for a number of popular business sites. Connect with James on LinkedIn.
Whether or not a mutuality of obligation exists between the parties is a key IR35 status indicator. We look at what MOO is - and how HMRC interprets it.
The history of IR35 - from its first mention in early 1999, to its introduction in 2000. Plus the controversial 'off-payroll' changes in 2017 and 2021.
Limited company contractors communicate with Companies House in a number of ways each year, from submitting their annual returns, to providing company information updates.