If you are considering closing down the company you have used for contracting, we look at how any remaining profits can be extracted in a tax efficient way.
Guide to the UK settlements legislation and income shifting rules, from the historic Section 660 to the Arctic Systems case and current HMRC challenges.
When does the 5% IR35 allowance apply? How it works, and which contractors can still claim it following the introduction of the Off-Payroll working rules.