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Hard Labour

Doug Sinclair Senior Manager of Horwath Clark Whitehill's Investigations and Employers Advisory Group sets out HMRC's focus on Labour Providers
Due to all the media attention surrounding overseas banks and what is certainly an interesting time in a number of overseas jurisdictions concerning secrecy laws readers may be focusing on HMRC activities into the offshore arena to the detriment of HMRC activities closer to home. This article will seek to outline HMRC's focus on Labour Providers. For clarity HMRC has previously defined a Labour Provider as 'a trader who provides skilled or unskilled labour mainly on a transient or seasonal basis to various end users'.
The tragedy at Morecombe Bay in February 2004 highlighted the widespread practice of Labour Providers. Some entities but by no means all...

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