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Perspectives

2 results for: tax

3/2/2026 11:35:03 AM

IR35 Offsets and Umbrella JSL: Managing Tax Risk in Off-payroll Working

By Clare Gilroy-Scott

The introduction of joint and several liability (JSL) for umbrella company labour supply chains from April 2026 has significantly...

2/23/2026 3:05:09 PM

By Clare Gilroy-Scott

It may seem unusual to suggest that IR35 and the 2021 off-payroll rules provide a simpler option for managing complex labour supply...