We have produced a legal update on the latest IR35 cases and the key determining factors to consider when making an IR35 assessment. This high-level update will help members identify how the findings in these cases may impact the way in which their clients complete status determinations to avoid falling foul of the off-payroll rules.
HMRC has published guidance on what you need to know about the new rules if you're in a labour supply chain which includes an umbrella company, or any third person supplying l...