Switch from an Umbrella Company
Switch from an Umbrella Company It’s simple to switch from an Umbrella company. If you are looking for flexibility, permanence and more take home pay then perhaps switching from an Umbrella company to a Limited Company is right for you? Using an Umbrella company suits many contractors and freelancers when they first start out as […]
Personal Service Company – Tax returns
Personal Service Company – Tax returns Answering the question about PSC (personal service companies) when I complete my personal tax return. Do I have an IR35 issue when I tick this box as a “yes”. Is it anything to worry about? Or is it just a simple “yes” answer? What is the definition of a […]
Umbrella vs Limited comparison
Umbrella vs Limited comparison So you decided to enter the freelance market and become a contractor? But of course starting off is so full of uncertainty and potential risk that you looked for the simple and easy route to entering the market – an Umbrella solution. Naturally, back then it seemed like the right thing […]
Umbrella to Limited Company
Umbrella to Limited Company Paul Gough, Managing Director of Intouch Accounting, the personal online accounting adviser for contractors and freelancers, discusses the benefits of moving from an Umbrella to a Limited Company and explains why he believes Limited is best. Making the decision to become a contractor or freelancer is one of the most exciting […]
VAT – Could you be paying too much? Flat Rate VAT?
The benefits and burdens for contractors of the flat rate VAT scheme Paul Gough, Managing Director of Intouch Accounting, the personal online accounting adviser for contractors and freelancers, looks at the pros and cons of adopting a flat rate scheme, and explains more about how the scheme could affect contractors’ take home pay. The flat […]
AWR – could you lose out? Introduction to AWR
Introduction to AWR By now you’ve probably heard the abbreviations AWD or AWR, which are often used interchangeably – AWD being the Agency Workers Directive and AWR, the Agency Workers Regulations. But, do you know what it’s all about and, most importantly, do you know if it affects you and, if so, what actions do […]
MBF Design Services Limited vs HMRC (2011)
This case solidified the notion that it is important to consider each element of IR35 separately (for example: substitution, control and mutuality of obligation) as the failure of HMRC to win on any count will ultimately defeat their case. This decision was made despite the lack of reference to a specific project or body of […]
Primary Path Ltd v HMRC (2011) TC01306
Background Primary Path Limited (“Primary Path”) was incorporated in May 2000 by director and shareholder Mr Phil Winfield and began trading in October 2000. Primary Path Limited was set up to provide software development services to the Pharmaceutical Industry, primarily Oracle Database software development. Mr Winfield’s expertise is in the design and development of database […]
JLJ Services Limited v HMRC (2011) – FTTT
Background Mr Spencer, an IT specialist, provided services to Allianz Cornhill Management Services Ltd (“Allianz”) through his own limited company, JLJ Services Limited (“JLJ”) between 2000 and 2007. After attending a telephone interview, Mr Spencer originally agreed a 6-month engagement commencing in May 2000. Prior to this, Mr Spencer was out of work. He was […]
Marlen LTD V HMRC (2011)
Background In this particular IR35 case, Mr Gary Hughes, the sole director and shareholder of Marlen Limited (“Marlen”) provided engineering, design and drafting services to JCB. The engagements subject to appeal involved two divisions of JCB who Marlen provided services to, through the Recruitment Agency, DDC Precisions Limited (“DDC”). Between April 2003 and January 2004 […]