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An IR35 refresher By Nichola Ross Martin

Posted by AccountingWEB in Tax on Mon, 09/06/2008 - 13:02

What is IR35?
A special set of rules found in s 48 to 61 of ITEPA 2003 in which the income of certain companies or partnerships is taxed as if it were the deemed employment income of the company owner or business partner.

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