The changes to IR35 tax rules are going to offer tax and life planning opportunities, writes Ian Smart
The Intermediaries Legislation became law in 2000. It was introduced in response to the growth of what the government termed ‘disguised employment' - particularly in the IT industry. By working via a limited company, a worker could pay less tax than a traditional employee performing exactly the same role. The IR35 rules apply to contracts which are performed in the manner of an employee rather than a self-employed person working in business on their own account. The rules apply to private...
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