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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
FT Adviser
Win for referees in £584k HMRC tax battle
The Professional Game Match Officials Limited has won an employment status case involving 60 football referees.
The Freelance Informer
After more than a decade of legal back-and-forth, HMRC has suffered a defeat in its employment status case against football referees.
The Global Recruiter
Survey Reveals Concerns over Umbrella Company Practices
A survey of over 700 contractors has found significant concerns about the impact of IR35 reforms, the role of umbrella companies, and ongoing transparency issues across the UK’s flexible workforce sector.
Computer Weekly
Umbrella companies not working for IT contractors, survey finds
Survey reveals that contractors are forced to use umbrellas or opt out altogether, while tax compliance remains deeply uncertain, with late payments and payslip inaccuracy rife.
Financial Times
How the UK tax system rewards going solo
Latest levy and legislative changes threaten to fuel a fresh shift towards off-payroll work argue some experts.
