Category Archives: Personal Service Companies

IPSE on the Dividend Tax and NIC increases

Some light weekend reading for you: IPSE have a post up outlining how the NIC increases to pay for social care will impact freelancers, along with a view that the changes to Dividend Tax means that “Government is making it … Continue reading

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At what earnings-level are you better off trading as a Limited Company?

I sent a link to the long-read post on The Contingent Production Army to Kenne Sykes of Blue Skies Partnership (always a helpful source of advice for myself and my predecessor Tony Lennon). The article included this observation: “Examples the … Continue reading

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The Freelance Deal: 1. Employment Rights, Tax and Pensions

This is the first draft of the policy document that has been agreed by the Tax, Employment Rights and Pensions Working Group of London Production Division (LPD) on the 7th May 2020. It is a contribution to Bectu’s proposed ‘New … Continue reading

Posted in Employment Contracts, Employment Law and Rights, Employment status, Freelance working, Freelancer rights, Gig economy workers, IR35, Long hours, Management, Pensions, Personal Service Companies, Skills & capacity, Tax, Welfare and benefits, Wellbeing, Work-life balance | Tagged | Leave a comment

Making Tax Digital – quarterly tax filings from April 2023?

Government plans for Making Tax Digital – a programme that will require about 4.3m self-employed people and small businesses to keep digital records and report their income to HM Revenue & Customs every quarter from April 2023 – are facing … Continue reading

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Ban Umbrella Companies?

The TUC is calling for a ban on Umbrella Companies [pdf]. The document under that link also outlines what they define as an Umbrella Company – I’ll be reading this in some detail as I think there may be some … Continue reading

Posted in Employment Contracts, Employment intermediaries, Employment Law and Rights, Freelance working, Freelancer rights, Personal Service Companies | Tagged | Leave a comment

National Insurance Contributions to rise?

This story is a few weeks old now, but today I’ve been reminded of just how much the balance between NIC and taxes changes the dynamics in those big decisions that people make when deciding to be a freelancer or … Continue reading

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Lord John Hendy QC – The Status of Workers Bill.

Lord Hendy’s bill The Status of Workers Bill was introduced to the House of Lords on the 26th May 2021. It is… “A Bill to make provision for the creation of a single status for workers by amending the meaning … Continue reading

Posted in Employment Contracts, Employment intermediaries, Employment Law and Rights, Employment status, Freelance working, Freelancer rights, Gig economy workers, IR35, Personal Service Companies | Tagged , | Leave a comment

How tax forms are completed

I’ve had a query from a member about how Self Employed Sole Traders file their tax returns and I thought the answer should be somewhere that everyone can find it. Broadly…. unless you are always PAYE you will need to … Continue reading

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Can someone trading through a PSC claim employment rights from an engager?

A very interesting post on AccountingWeb. Among other cases referred to in the article, in 1994, a disgruntled individual, who was providing their services through a limited company or PSC, brought a claim for unfair dismissal. In Catamaran Cruises Ltd … Continue reading

Posted in Employment Law and Rights, Employment status, Freelance working, Freelancer rights, IR35, Personal Service Companies | Tagged , , | Leave a comment

Taxed twice? Workers’ fears of addressing complex employent relationships

Just a quick personal observation based on advising members, but also helping family members with personal employment issues… I think everyone overestimates the degree to which workers are actually the robust rational actors that some policy-makers think they are.

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