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First published during the 2016 to 2019 May Conservative government
The Employment Status Manual is intended to provide guidance on issues relating to the employment status of individuals.
Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 26 March 2024.
Employment Tribunal decision.
Comprehensive guidance from HM Revenue and Customs (HMRC) on the employment status of individuals.
Terms of reference for the small business tax review, which identifies areas of the tax system that cause complexity and and recommends simplification measures.
Find out about the tax avoidance arrangements used by some umbrella companies.
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