HMRC has published provisional guidance on the ‘IR35’ rules for office holders.
The rules governing taxation of income for services supplied via an intermediary are being extended to office-holders from 6 April 2013. The guidance is based on draft Finance Bill legislation published last December, and cannot be considered final until the Bill has received Royal Assent.
HMRC has published provisional guidance on the ‘IR35’ rules for office holders.
The rules governing taxation of income for services supplied via an intermediary are being extended to office-holders from 6 April 2013. The guidance is based on draft Finance Bill legislation published last December, and cannot be considered final until the Bill has received Royal Assent.
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