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PSC Arrangements

With the raft of recent changes targeted at employment intermediaries, we are seeing an increasing number of arrangements involving the use of Personal Service Companies (“PSCs”) as a method of engaging workers. One particular form of this type of arrangement involves the incorporation of a quantity of PSCs, each engaging either a single worker or, […]

Published: 10/06/2016

HMRC success in long awaited MSC case

Just over 9 years after the infamous Managed Service Companies rules came into force, the very first judgment on the legislation has been released by the First-tier Tax Tribunal. The case centres largely around a company called Costelloe Business Services Ltd and its associated company i4 Group Ltd (which we will refer to as “CBS” […]