Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.
Widespread changes to the off-payroll working rules commonly known as IR35 became effective on 6 April 2021. Legislation introducing the new rules was included in FA 2020 and amends ITEPA 2003 Part 2 Chapters 8 and 10. Several articles outlining the new regime have already been published in this journal. This article does not intend to focus on what’s already been discussed so succinctly by others rather it will focus on the prevailing uncertainties that exist regarding the application of the new rules and how these are impacting businesses.
Beforehand it is useful to provide a recap of IR35 and the recent changes to the rules. Introduced in 2000 IR35 is essentially an anti-avoidance rule targeting the use of...
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Penny Simmons and Rachel McConnell (Pinsent Masons) focus on the uncertainties that exist regarding the application of the new rules and how these are impacting businesses.
Widespread changes to the off-payroll working rules commonly known as IR35 became effective on 6 April 2021. Legislation introducing the new rules was included in FA 2020 and amends ITEPA 2003 Part 2 Chapters 8 and 10. Several articles outlining the new regime have already been published in this journal. This article does not intend to focus on what’s already been discussed so succinctly by others rather it will focus on the prevailing uncertainties that exist regarding the application of the new rules and how these are impacting businesses.
Beforehand it is useful to provide a recap of IR35 and the recent changes to the rules. Introduced in 2000 IR35 is essentially an anti-avoidance rule targeting the use of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
