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IR35

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IR35 extension to private sector – Finance Bill 2020 amendment on territorial scope

By Philip Gilliland & Stephen Pevsner on May 29, 2020

There has been much discussion over the past year or so about the UK government’s proposal to make changes to the application of the off-payroll working (or IR35) tax rules to private sector end clients so as to shift certain employment status assessment and, depending on the circumstances, employment tax …

Posted in Corporate tax, In the news, UK Tax

IR35 overhaul postponed until 6 April 2021

By Philip Gilliland & Stephen Pevsner on March 18, 2020

Last night (17 March 2020) the UK’s Chief Secretary to the Treasury, Steve Barclay, announced in the House of Commons that the government is postponing the implementation of the changes to the application of the off payroll working tax rules to private sector clients (IR35) from 6 April 2020 to…

Posted in Coronavirus, In the news, UK Tax
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Government confirms private sector IR35 rules will be introduced in April

By Philip Gilliland & Stephen Pevsner on March 4, 2020

As we reported in our Tax Talks blog of 8 January, the Government has carried out a review of the implementation of the changes to the private sector IR35 rules. This review has now completed with the Government confirming on 27 February that the extension of the IR35 rules to…

Posted in In the news, UK Tax
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