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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
HMRC has confirmed to ContractorCalculator that it will not appeal the fifth and final decision in the long-running PGMOL employment status case
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.
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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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Contractor Solutions
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
Recruiter
New prime minister urged to create confidence to encourage businesses to grow
As Andy Burnham takes on the role as UK prime minister, experts from the recruitment industry suggest the priorities he needs to look at in his new position.
Staffing Industry News
UK recruitment trade bodies welcome Burnham as PM
Recruitment industry and contracting trade bodies have welcomed the appointment of Andy Burnham as the UK’s new prime minister, but have expressed their concerns.
Accounting Web
Lessons to learn after PGMOL final whistle
With HMRC choosing not to appeal, the PGMOL employment status case is now final.
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.
