Compliance & Regulation​

Stay on the right side of the rules — understand your obligations and protect your business.

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,...

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,...

ECR Consulting Contractor v HMRC (2011)

Background Miss Richardson had been in the business of providing software development services to clients since June 1993 after having...

Novasoft Limited v HMRC (2010)

The case of Novasoft Limited (“Novasoft”) was instrumental in determining that HMRC cannot rely on one or two fundamental indicators...

Muschett v HM Prison Service (2010)

Mr Muschett was providing services for four months to HM Prison Services through the Agency Brook Street UK Limited. This...

Community Dental Centres Limited v Sultan-Darmon (2010)

In the case of Community Dental Centres Limited v Sultan-Darmon, the Employment Appeal Tribunal solidified what constituted to a fundamental...