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Umbrella companies
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Umbrella companies
UMBRELLA-COMPANIES
A storm for umbrellas: joint liability on the horizon
David Harmer
With joint and several tax liability being introduced for those contracting with umbrellas, David Harmer (Markel Tax) explains how to keep your clients protected.
Legislation day 2025: Tackling non-compliance in the umbrella company market
Rebecca Seeley Harris
Introducing the ‘purported umbrella’.
Elphysic Ltd and others v HMRC
Companies deregistered for VAT under the
Ablessio
principle
Off-payroll workers: the new rules for umbrella companies
Penny Simmons
Steven Porter
The rules are another example of HMRC requiring businesses to police tax
compliance across their supply chains, write Penny Simmons and
Steven Porter (Pinsent Masons).
The umbrella company consultation: tackling non-compliance
Rebecca Seeley Harris
Rebecca Seeley Harris (Re Legal Consulting) has been campaigning for the regulation of the umbrella company industry and the protection of the worker, under the #FairUmbrella campaign since 2021. Here, she reviews the options for policy change set out in the recent umbrella company consultation.
Umbrella companies
John Chaplin
Rob Woodward
John Chaplin and Rob Woodward (BDO) explain the main tax consequences associated with the use of umbrella company structures.
Umbrella companies: why it’s time for regulation
Rebecca Seeley Harris
Rebecca Seeley Harris (RE Legal Consulting Ltd) explains the need for a
comprehensive and constructive policy to protect both worker’s rights and
revenues for the exchequer and the steps taken so far to regulate the industry.
Self's assessment: umbrella companies and agency workers
Heather Self
In our continuing series, Heather Self reviews the tax issues that make the headlines in the national press. This week: umbrella companies.
Q&A: HMRC proposals on overarching employment contracts
Mark Groom
Dominic Haslam
Mark Groom and Dominic Haslam (Deloitte) look at HMRC proposals on overarching employment contracts.
EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
Read all
HMRC manual changes: 26 September 2025
HMRC to restart direct recovery of tax debts
Tax agents legislation misses the target, says ICAEW
HMRC issue guidance on international employee earnings
Reserved investor funds: new technical note
CASES
Read all
T Pawar v HMRC
MBP Europe Ltd v HMRC
Circleplane Ltd v HMRC
Other cases that caught our eye: 26 September 2025
The Prudential Assurance Company Ltd v HMRC
IN BRIEF
Read all
More on s 455
What if HMRC win in Hotel la Tour?
Supreme Court in Prudential Assurance
The hidden costs of a cap on lifetime gifting
SDLT and the funding of a purchase by a partner
MOST READ
Read all
P Collingwood v HMRC
The hidden costs of a cap on lifetime gifting
The future of international tax reform
UK-Vietnam tax treaty updated
The Prudential Assurance Company Ltd v HMRC