This week, British Telecom is going to court in a landmark case over the invention of the "hyperlink", the very essence of the Internet. BT claims to hold the U.S patent to the most fundamental element of surfing, and if this is held to be true, it could charge all U.S-based ISP's a fee each time a user clicks on a link.

Article on the Revenue's thinking towards contractors working on site and during fixed hours. Do these factors determine whether you are inside IR35?

Small businesses were dealt a bitter blow today after the High Court upheld a controversial IR35 ruling in favour of the Inland Revenue.

The scope of IR35 has been extended to include domestic workers, such as nannies and butlers, who work through personal service companies.

Andrew Leaitherland offers practical advice on what the Stutchbury ruling means for contractors on a day-to-day basis.

New research conducted by Elan Computing has shown that despite the fact that over 90 per cent of contractors are worried about keeping up-to-date with skills and training, the majority – 59 per cent – have not undertaken any training courses in the past year.

By the year 2010 the Inland Revenue wants all small businesses, with fewer than 50 employees, to submit their P14 end-of-year summary figures and P35 year-end declarations via the Internet

The Government is now considering the definition of 'owner-managed' companies as part of IR591.

PCG is organising a series of seminars for freelancers around the country during February and March. Open to PCG members and non-members alike, the sessions will be geared towards the needs of established freelancers, new freelancers and those who are thinking about freelancing.