N.B. This K&K Ltd is never named in the judgment, but it was Appiah’s “PSC” when she was contracting via Tripod Partners for the Home Office. The company’s full name was KIA & KHY Ltd. It’s now ...

One change to Business Asset Disposal Relief is already tripping up directors, ahead of another in April that will sting an estimated 264,000.

For some time now, a consensus has been forming around the need to fix IR35, writes Josh Toovey, senior research and policy officer at IPSE. The CBI made the point of including the need for a fix in ...