Since 2000, HR professionals have been dealing with a piece of tax law known as IR35 – and since that time the pain and frustration with its operation has been well documented.
There is no doubt the complexity of the IR35 regime cannot – and should not – be underestimated and the Government has started a review process that is trying to simplify this piece of the law.
The claim from HMRC is that the changes will ‘level the playing field’ when it comes to taxation paid for and by both employees and contractors and that this will help balance the taxation system.
So why is it so important for HR professionals today?
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