This case firmly follows the principles set out in PGMOL of the application of the ‘Ready Mixed Concrete’ tests whereby one must establish first and second stage tests (Personal Service and Mutuality ...

Finding the right bank is a time investment. But don’t only look at about how much you’ll outlay, as some ‘free’ accounts now penalise you for being paid.

James Murray MP just recommitted to arming HMRC with extra coshes to beat back a £600m problem, including by making more directors personally liable.

Chancellor is put on notice that rushing the PAYE shift risks ‘disrupting the supply chain’ and ‘reducing tax receipts to the exchequer.’ ...