by ClearwaysAccountants | May 1, 2014 | Contractor, Freelancer, IR35, Self Employment, Small business advice
Plumbers, IT contractors and senior interim managers all use service companies, but what does this mean for the collection of UK tax? The House of Lords has published its report on Personal Service Companies. Unsurprisingly, the report finds that the employed/self...
by ClearwaysAccountants | Jul 23, 2012 | Contractor, IR35, Self Employment, Small business advice
Here are some useful case studies from HMRC on how to apply their Business Entity Tests (BET) and IR35 to certain contracts… Case Study One – Emma Emma is a sole director, shareholder and worker of E Ltd. Emma contracts with an agency, which in turn...
