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Contractors criticise ‘flawed’ IR35 test

A contractor group has slammed HMRC for omitting mutuality of obligation in an online tool which has been designed to assess an individual’s employment status. Mutuality of obligation requires employers to provide ongoing work for an employee, who then has an...

Landlords open to tax breaks for long-term tenancies

It has just been announced that the government is considering introducing tax incentives for landlords who offer longer tenancies. The Ministry of Housing, Communities and Local Government has launched a consultation on implementing a three-year tenancy model which...

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