Legislative Update: Recruitment agencies are now liable for unpaid umbrella company taxes
New UK rules make recruitment agencies jointly liable for unpaid umbrella company taxes. Here is what you need to know before April 2026.
Get Ahead of FY26/27: Legal Training to Protect Your Business
April might feel far away — but the new financial year always comes around quickly. For HR, Finance, and Procurement teams, that means now is the ideal time to review compliance processes, refresh knowledge, and make sure everyone understands their legal responsibilities around employment status and IR35. As the UK’s only regulated law firm specialising […]
Brookson Legal Discusses IR35 Risks on Energy Voice, Out Loud Podcast
Brookson Legal’s Marcus Kenny, recently joined Energy Voice news editor Erikka Askeland on the show floor at SPE Offshore Europe 2025 to discuss one of the most pressing issues facing employers: IR35 compliance. In the podcast, Marcus explains why businesses can no longer afford to ignore IR35 determinations and the importance of taking proactive steps […]
The Long Road of IR35 Investigations
ITV’s £61m IR35 Provision: What Broadcasters Need to Know
ITV has announced it’s setting aside £61 million to cover a potential tax liability following a review of how it engages freelancers and contractors. The news comes as HMRC continues to focus heavily on IR35 compliance, particularly in sectors like broadcasting and media where freelance and contractor engagements are common. Why does this matter? If […]
Why HMRC’s CEST ‘Update’ Doesn’t Change the Compliance Risks for Your Business
Earlier this month, HMRC quietly refreshed its Check Employment Status for Tax (CEST) tool — a resource many organisations rely on to help determine whether contractors fall inside or outside IR35. But while the look and feel of the tool may have had a facelift, scratch beneath the surface and it’s clear that very little […]
Supreme Court’s Landmark Ruling on Employment Status of PGMOL Part-Time Football Referees: A Closer Look at Mutuality of Obligations and Control
The long-awaited judgment from the Supreme Court on the employment status for tax purposes of part-time football referees in the Professional Game Match Officials Limited’s (PGMOL) appeal against HMRC was published on 16th September 2024. The Supreme Court ratified the Court of Appeal’s conclusion on mutuality of obligations and control, which are key considerations when […]
Concerns about using the CEST Tool
In recent years, many businesses have increasingly relied on the CEST (Check Employment Status for Tax) tool to determine the IR35 status of their contractors. While the CEST tool might seem like a convenient and straightforward solution, there are significant reasons why it should not be used as the primary method for IR35 assessments: Significant […]
Ensuring IR35 Compliance: Risk that your business needs to be aware of
One of the most crucial aspects of maintaining IR35 compliance is ensuring that your business takes direct responsibility for its processes. Outsourcing IR35 compliance to agencies or workers does not demonstrate reasonable care and places your business at substantial risk. If HMRC questions your IR35 process, stating that you delegate this responsibility and merely sign […]
Understanding the IR35 Changes: A Guide for end-hirers
As of April 6th, 2024, significant changes to the off-payroll (“IR35”) legislation have come into effect, reshaping the landscape for contractors and clients alike. Pre-April 2024 Challenges: Before these changes, HMRC’s ability to challenge Outside IR35 determinations posed significant risks for recruiters and end clients. If HMRC successfully challenged an outside IR35 determination, clients could […]