Joint and Several Liability (JSL)

New draft legislation, expected to become law in 2026, will make it easier for HMRC to recover unpaid tax by going after other parties in the supply chain. The rules, which are being finalised, introduce what's known as "joint and…

Just when the contractor sector thought IR35 risk was going to be a thing of the past, industry commentators are warning the new umbrella tax legislation, which takes effect from April 2026, will create a “liability trap for the supply…