A document confirming the true working arrangement between contractor and client is a useful tool in demonstrating self-employment in the context of IR35.
One of the first things umbrella contractors ask is - what can they claim for on expenses? The truth and 'mistruths' about reclaiming contractor expenses.
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.
Clients and agents need to recruit people who can join a project and get on with the job from day one. Accordingly, contractors' CVs need to be to-the-point and accessible.
HMRC has provided new guidance warning contractors of the risks of using so-called 'Managed Service Companies' (MSCs). What is the MSC legislation? The MSC legislation was introduced in 2007 to…