Lee Sharpe considers the announcement that the regime introduced in 2017 for public sector bodies is to be rolled out across the private sector.
This article looks at the government’s announcement in Budget 2018 that the new anti-avoidance measures would be introduced from April 2020 to address non-compliance in relation to off-payroll working in the private sector.
IR35 and all that…
Many readers will be familiar with the IR35 regime, which requires the intermediary, typically a ‘personal service company’ (PSC), to apply PAYE and National Insurance contributions (NICs) to any income received in an engagement which bears the hallmarks of an employment relationship between engager and individual if the intermediary were ignored. This obligation extends to accounting for employers’ NICs, which
