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Contractors

Far from refiring ‘outside IR35’, JSL for umbrella companies has ‘hidden gotchas’ for PSCs

What any old someone might ‘suppose’ that someone else might ‘assume’ is a weakness in the woolly JSL legislation that…

Contractors

Umbrella company tax legislation ‘could refire “outside IR35” jobs’

The devil that contractors’ engagers know (OPW) may be better than the devil they don’t (JSL), signals Kingsbridge, FCSA, The…

Partner News

New HMRC rules on umbrella companies ‘won’t be set until Autumn Budget 2025’

‘On the hook’ recruitment agencies have time to prepare for the ‘new reality’, which requires the chancellor’s ‘sign-off’ in the…

Partner News

Finance Bill 2026: New umbrella company PAYE rules explained

On Monday 21st July 2025 (L-Day) the draft legislation for the Finance Bill: 2025-26 was released and as many of…

Contractors

Why Rupert Lowe MP is right to say IR35 needs revoking

The off-payroll rules are ripe for repeal, replacement, or reform at Autumn Budget 2025. The introduction of the off-payroll working…

Contractors

Rachel Reeves turns down 'repeal IR35 reform’ opportunity

MP Rupert Lowe tells Kingsbridge IR35 reform must be abolished, despite the Chancellor ducking his ask that all contractors return…

Contractors

British Car Auctions (BCA) loses status dispute due to substitution clause, sat idle and unused for 25 years

Kingsbridge says dormant sub clauses aren’t automatically problematic for ‘outside IR35’ status, even if HMRC is actively probing personal service.  …

Contractors

Why HMRC might be hesitant to develop a contracted-out services tool

If IR35 rabbit hole CEST was your last tool for taxpayers, would you be rushing to create its successor around…

Contractors

IR35: Contracted-out difficulties don’t justify CEST-style tool, says HMRC

APSCo and Kingsbridge echo the CBI’s call for HMRC to build employers a tool to determine fully contracted-out services (or…

Contractors

Taxpayer usage of HMRC’s IR35 tool, CEST, plummets

‘Horrific examples’ of taxpayers ‘gaming’ Check Employment Status for Tax (CEST) are being linked to a 73% drop in engagement. …

Contractors

New umbrella company legislation ‘may see HMRC pick which tax rule, like IR35, fits best’

Kingsbridge learns that framing ‘umbrella company’ too narrowly could lead to loopholes, whereas too widely may trigger a ‘pick and…

Contractors

‘Fixed-term, no benefits’ jobs: The new employment boil Labour must lance

Spending Review 2025 just talked tough on workforce casualisation. But beneath the surface bubbles false self-employment masquerading as employment –…

Contractors

‘Unwieldy’ employment status research by HMRC ‘must compel ministers to act’

Experts echo Kingsbridge’s assessment that confusing research about complex rules deserves clarity. Or at least a conversation.    Three things…

Contractors

Why the ‘Deliveroo’ argument in the Shanks case was a non-starter

Whereas the food delivery firm Deliveroo only had the ‘bad egg’ condition on its sub clause, the sheer number of…

Contractors

Shanks ruling reminds ‘outside IR35’ contractors of unfettered substitution’s value

Unfettered. Freely exercisable. Without limiters. Anything less in a sub clause just won’t do (to keep personal service from biting). …