IR35, also known as off-payroll legislation, was due to be extended in the private sector on 6 April this year, despite heavy criticism.
Chancellor Sajid Javid annouced the Conservative Party will look to review the off-payroll tax changes due to take effect in the private sector in April.
From handing NHS Digital a £4.3 million tax bill to losing two IR35 tribunals, can HMRC be trusted to determined off-payroll status accurately?
ITV presenter Helen Fospero has successfully defeated HMRC in an IR35 tribunal after it issued her with an £80,000 tax bill.
Thousands of freelancers working for Lloyds Bank face losing their contracts or being forced to work under umbrella companies because of changes to the off-payroll tax rules (IR35).
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