HMRC suspects large businesses have underpaid their Employers’ National Insurance contributions to the tune of £1.4 billion, according to law firm Pinsent Masons.

The Court of Appeal has ruled against HMRC in what could be a significant test case about whether freelancers are deemed to be inside or outside IR35.

Employers paying below the National Minimum Wage only stand to be found out once every 500 years.

Some employers are getting caught out by complex NMW rules while others are falling victim to spurious reports