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Paint me a picture: employment or self-employment?

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The off-payroll working rules for workers providing services to the public sector through intermediary entities are due to be extended to medium and large-sized companies in the private sector from 6 April 2020 although the Government has announced a review to seek to ensure a smooth and successful implementation of the new rules. When (and if) the new rules become effective the end client will have to prepare a ‘status determination statement’ for each worker who provides services to it through an intermediary stating whether the client considers that the worker would have been treated as an employee or as a self-employed contractor had she contracted with the client directly. It appears from the recent cases on IR35 that two general approaches can be taken to this determination (referred to in this article as ‘holistic’ and ‘atomistic’) which can affect the ensuing judgement. The approach in Market...
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