
Put away the brolly
For some time a contentious issue in the area of payroll and recruitment, it seems the Umbrella Company could soon become a thing of the past thanks to restrictions travel & subsistence expenses, and on particular types of salary sacrifice arrangement. The umbrella model was in poor health even before the consultation on the T&S restrictions began back in 2015. Barely remarked upon - but nevertheless present in the finance act - was the restriction on expenses being offset th