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    Bond or Guarantee?

    The High Court has refused summary judgment in a claim to enforce a document which the claimant argued was a performance bond. The court held that the defendant had an arguable case that the document was a guarantee, not a…

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    Revised Guidance for Service Companies

    HM Revenue and Customs (HMRC) have published new guidance intended to help personal service companies determine their correct employment status. HMRC will take a risk-based approach to consider how likely it is that they need to check whether IR35 applies…

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