The File
2024
5 ARTICLES
2024
2024
2024
- 17 DEC 2024National Insurance Bill clears the Commons, and umbrella contractors will absorb the riseA tax framed as a levy on employers lands, in practice, on the take-home pay of contractors working through umbrellas or inside IR35.POLITICS
- 26 NOV 2024Agencies to answer for umbrella PAYE from April 2026 as employment rights bill reaches committeeThe Budget shifted the tax risk of umbrella working onto recruitment agencies; days later, MPs began building the rights regime to match.IR35
- 30 OCT 2024Reeves lifts employer NIC to 15% and shifts umbrella PAYE liability onto agenciesThe Autumn Budget squeezed umbrella workers' take-home pay while redrawing who carries the tax risk in the contractor supply chain.POLITICS
- 16 SEP 2024Supreme Court referee ruling redraws the mutuality and control tests behind IR35The unanimous PGMOL judgment confirmed that the two tests contractors most often rely on to prove self-employment can be cleared far more easily than…IR35
- 27 AUG 2024Starmer's 'painful' Budget warning puts contractor dividends and CGT in the frameThe Prime Minister's 27 August garden speech spared income tax, NI and VAT, and in doing so told company-based contractors exactly where the Budget…POLITICS