HMRC has published provisional guidance on the ‘IR35’ rules for office holders.
SI 2013/622
SI 2013/619
A new employment allowance will give businesses, charities and community sports clubs up to £2,000 a year towards their employer national insurance contributions bill from April 2014.
Relaxation follows ‘constructive dialogue’ with professional and trade bodies
Government will consult on details of the new scheme ‘shortly’
Autumn statement signalled ‘internal review’ and an update at Budget 2013
SI 2013/521
SI 2013/558
SI 2013/513