After the tightening of off payroll rules for recruitment agencies with the introduction of joint several liability (JSL), the risk balance has shifted when hiring contractors, explains Dave Chaplin, CEO of IR35 Shield

Lancashire fraudster who fled to Tenerife after stealing £300,000 from retired accountant she treated as ‘cash cow’, jailed following extradition to UK

Glyn Fullelove, lead technical writer at Croner, unpicks the Property 118 Limited v HMRC decision on validity of two DOTAS notices, flagging the importance of tribunal’s finding an ‘informed observer’ would not conclude the main purpose of the schemes was obtaining a tax advantage