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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
The Conservatives have committed to replacing IR35 with a new system if they return to government.
Judge observes that the umbrella market had been a ‘lucrative possibility for fraud.’
After years of litigation, courts clarified mutuality of obligation, confirming HMRC had been applying it incorrectly.
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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
Shadow chancellor Andrew Griffith also said he wanted to simplify tax reporting rules for small businesses.
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.
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Recent Media Coverage
The Freelance Informer
“Politicians will bait and lure us, then gut us”: The cynical politics of IR35—and a new solution
With the Conservatives promising a replacement and Reform demanding outright abolition, IR35 is back in the political spotlight.
Recruiter
Conservatives vow to ‘replace’ IR35
The shadow chancellor has promised to replace IR35 if the Conservatives were to return to power.
Public Finance
Foreign Office faces significant IR35 bill
The Foreign, Commonwealth and Development Office has dramatically shifted how it treats its contractors after falling foul of HMRC off-payroll working rules.
The Register
Use of HMRC's taxing IR35 status tool drops 71% in two years
Use of HMRC's own tool for checking compliance with the UK's controversial IR35 freelancer tax rules has fallen sharply, according to Freedom of Information data.
Financial Times
Football referees win tax battle with HMRC
Tribunal finds that officials’ ability to turn down assignments helped to justify self-employed status.
