Research and insights

Published research, policy analysis and practical context for cross-border tax questions.

Search: IR35 · Jurisdiction: United Kingdom

Page 2 of 2 · 27 published records

• Compliance Alert: What UK Sole Traders Need to Know Before April 2026 with Making Tax Digital (MTD) — MTD for income tax is coming in phases for sole traders and landlords. Here's what you need to do now to avoid surprises and penalties.
• Entity Setup for Small UK Tech Start-Ups: From Choice of Structure to MTD Compliance — Choosing the right structure (sole trader, LLP, Ltd) early matters—especially with Making Tax Digital coming in. Here's how UK tech founders should set up.
• Top Tax Planning Moves for Digital Nomads in the UK — If you work remotely across borders, the UK’s residence rules, income sources, and reliefs matter. Here’s everything digital nomads need to plan wisely.
• Umbrella Company Reforms from April 2026: What Agencies, Clients and Workers Must Know — From 6 April 2026, agencies and end clients become legally liable alongside umbrella companies for PAYE taxes—this article breaks down the joint & several liability rules, real-world examples, and how to stay compliant.
• Key Compliance Deadlines and Rules You Can’t Miss: Tax Adviser Registration & Simple Assessments — As HMRC tightens rules around who can advise on tax and how hidden tax debts are handled, make sure you and your clients avoid pitfalls with the new adviser registration regime and the Simple Assessment process.
• Strategic Entity Setup: Choosing the Right Structure for UK Freelancers in 2026 — Freelancers in the UK are facing shifting tax rates and relief changes—deciding whether to operate as sole trader or limited company has big implications in 2026.
• Digital Nomads & UK Tax: Navigating the Foreign Income & Gains Regime — The Foreign Income & Gains regime from April 2025 alters how UK taxes digital nomads. Learn how remote work abroad and UK residence together shape your UK tax footprint.