Simon Sweetman picks his way through the controversy surrounding the new IR35 business entity tests.
business entity tests
Some of the people closest to the IR35 improvement project have been trying to soothe angry reactions to the publication of HMRC’s pilot business entity tests.
19
HMRC has begun the process of overhauling its operation of the IR35 regime for personal services companies with new guidance that sets out some basic risk factors that will affect a contractor’s ch
58
