Intermediaries - IR35 and More Key Points
The rules known as IR35 were first introduced in 2000 but there have been a number of changes since then. These include a re-write of the legislation and some subtle changes, including changes in FA 2013. In addition, the changes to payments from the public sector are now with us.
The objective of the course is to examine the new rules in detail but it will also consider the wider issue of service companies in relation to IR35, the agency and also the managed service company rules.
This course will cover the key points concerning:
• Conditions for liability
• Calculation of the deemed payment
• A review of the status issue
• Recent cases
• Recent developments
• Recent HMRC guidance
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