IR35 has struck fear and frustration into the minds of contractors for a number of years. The legislation surrounding this area is complex and there has been limited case law for additional guidance, caused by a lack of HMRC challenges.
There are over 160,000 charities in the UK and the support provided by ICAEW members is impressive. Some members may hold positions of trust, either through business or personal interest in charitable or not-for profit organisations.
Since the early 2000s, Professional Indemnity (PI) insurance brokers in the construction market have been able to convey to clients the buying power they held in a soft market.
There is no escaping the fact that we are in an increasingly competitive marketplace. It is therefore all too understandable to want to do more and more for your client in a drive to be seen as going above and beyond to help retain the client.
From discussions with members of the accountancy profession we are often told that technological change and development is a key theme that keeps them awake at night.