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IR35 – What’s the next step?

The House of Lords has just finished its report on IR35 and recommended its reform. What changes are proposed and when are they likely to take effect?

Lords report recap. At the end of last year we told you about the House of Lords “call for evidence” on the pros and cons of IR35 (yr.14, iss.6, pg.1, see The next step ). As you probably know, IR35 aims to cancel out any tax and NI advantage individuals gain by running their business through a company or partnership.

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