All three companies have been named on HMRC’s list of tax avoidance promoters, with a warning to users to proceed with caution as they will be liable for any tax or National Insurance contributions unpaid by the agencies.

The companies on the latest list are all relatively new to umbrella activity, offering to reduce tax liability for staff they contract. The latest three have all been set up in the last two and half years, reflecting HMRC’s concern that companies are being named and then others just spring up in their place.

John O’Malley and Kevin Taylor are directors of two similarly named umbrella companies, which work together to offer the disguised remuneration scheme. Only O’Malley is named on the HMRC list. Taylor is director of Mountain View Admin Limited, set up in June 2023, and O’Malley is director of Mountain View Administration Limited, which was set up nine months earlier in October 2022.

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