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.
Contract Eye provides guides and tools for professional contractors. We’ve been online since 2006. Find out more about the site and how to get in touch.
The rules surrounding entertainment expenses are complicated, so it’s important to know the tax implications and reliefs available to your limited company.