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Dave's blog
Dave Chaplin is a former IT contractor, founder and CEO of ContractorCalculator, and author of the Contractors' Handbook and Beat IR35.
From RALC to PGMOL: the mutuality argument HMRC got wrong
After years of litigation, courts clarified mutuality of obligation, confirming HMRC had been applying it incorrectly.
Umbrella Tax Legislation: The Due-Diligence Illusion
The umbrella tax legislation introduces a structural shift in how tax risk is allocated across the labour supply chain.
Contractor Latest
After years of litigation, courts clarified mutuality of obligation, confirming HMRC had been applying it incorrectly.
After a decade HMRC loses PGMOL case - tribunal reaffirmed original ruling that referees are self-employed.
ContractorCalculator survey reveals that umbrella company market issues have worsened
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How contactors can plan ahead to financially protect their families
Ask yourself this: If something happened to you tomorrow, would your family be okay financially?
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Other Contracting News
Upcoming changes due to the Employment Rights Act 2025
Questions linger over liability, compliance, historic risk and market alternatives as HMRC action and consolidation loom.
The government has published updated guidance on umbrella companies, introducing new rules on joint and several liability within labour supply chains.
MPs have rejected amendments to the Employment Rights Bill tabled by the House of Lords
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Recent Media Coverage
The Global Recruiter
The government’s consultation on reforms to zero-hours contracts is part of its Make Work Pay plans, but commentators are wary that addressing what might appear to be one-sided flexibility could do more harm than good.
Recruiter
Trade bodies urge industry to respond to Guaranteed Hours consultation
The government has launched a consultation as part of its Make Work Pay plans to reform zero-hours and similar contracts.
Taxation
Rough tax justice – hopefully not! First-tier Tribunal decision in PGMOL
HMRC has suffered a defeat in its employment status case against football referees but the implications stretch far beyond the pitch.
City AM
HMRC handed red card in £584,000 football referee tax lawsuit
HMRC has lost a long-running legal battle against the UK’s football refereeing body over the employment status of 60 referees, after the tax authority issued a £584,000 tax bill.
Financial Times
Football referees win tax battle with HMRC
Tribunal finds that officials’ ability to turn down assignments helped to justify self-employed status.
