Overview

• HMRC says barrister Setu Kamal designed four schemes linked to MLG Pay Ltd, The Umbrella Agency Ltd, Veqta Ltd and Vision HR Solutions Ltd.
• The arrangements allegedly split remuneration into a taxed wage and a separate payment framed as an option grant, benefit in kind or annuity, which HMRC treats as disguised pay.
• The tax authority says the naming signals a focus on individuals behind schemes as well as companies, after publishing details of more than 170 schemes and promoters.
• Kamal recently sought a High Court injunction to restrain publication about his work, but Mrs Justice Steyn dismissed the application.
• From April 2026, planned legislation would make recruitment agencies liable for PAYE when workers are paid via umbrella companies.