UMBRELLA-COMPANIES

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.

Rebecca Seeley Harris

Introducing the ‘purported umbrella’.

Workers not liable for payroll taxes on umbrella company insolvency

Travel expenses taxable as no overarching employment provided by umbrella company

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.