UMBRELLA-COMPANIES

With joint and several tax liability being introduced for those contracting with umbrellas, David Harmer (Markel Tax) explains how to keep your clients protected.

Rebecca Seeley Harris

Introducing the ‘purported umbrella’.

Higher rates of SDLT for additional dwellings: Readers may recall the case of A Sajedi and others v HMRC [2025] UKFTT 297 (TC), in which the FTT upheld closure notices denying relief from SDLT charged at the higher rate for purchases of...

Court of Appeal rejects ‘third option’ for employment contracts, but confirms causal link to carelessness before assessment timeframe can be extended

Companies deregistered for VAT under the Ablessio principle

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).

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.

John Chaplin

Rob Woodward

John Chaplin and Rob Woodward (BDO) explain the main tax consequences associated with the use of umbrella company structures.

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.