Compliance & Regulation
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This case solidified the notion that it is important to consider each element of IR35 separately (for example: substitution, control...
Background Primary Path Limited (“Primary Path”) was incorporated in May 2000 by director and shareholder Mr Phil Winfield and began...
Background Mr Spencer, an IT specialist, provided services to Allianz Cornhill Management Services Ltd (“Allianz”) through his own limited company,...
Background In this particular IR35 case, Mr Gary Hughes, the sole director and shareholder of Marlen Limited (“Marlen”) provided engineering,...
Background Miss Richardson had been in the business of providing software development services to clients since June 1993 after having...
The case of Novasoft Limited (“Novasoft”) was instrumental in determining that HMRC cannot rely on one or two fundamental indicators...