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With the extension of the new IR35 off-payroll working rules underway in the private sector, many contractors have shifted from operating via their own limited company to an umbrella company.

All eyes on umbrellas
It has meant that with so many higher paid, experienced, and well-informed contractors moving across to umbrella (generally not through their own choice), the workings of the umbrella and the rules around how they operate are facing increased scrutiny -- and challenge.

https://www.contractoruk.com/umbrella_company/umbrella_contractor_expenses_guide_supervision_direction_or_control.html

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