OFF-PAYROLL-WORKING

Nigel Doran (Macfarlanes) examines the recent Supreme Court decision and its ramifications.

What risks do private sector organisations now face if they engage a contractor they previously assessed to be deemed employed? Mark Groom (Deloitte) considers this and other issues that need addressing before the introduction of the IR35 reforms.

On 17 March, Treasury Minister Stephen Barclay announced in the House of Commons that the proposed IR35 changes would be delayed until April 2021 as part of the effort to minimise the economic impact of Covid-19.According to the announcement this is...

One minor change has been announced.

In view of the forthcoming off-payroll working rules and the recent spate of IR35 cases, Stephen Pevsner (Proskauer Rose) examines what the case law tells us about the employment/self-employment test.

Review of the April 2020 changes to off-payroll working will need to move speedily, says CIOT

Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).