- Finance Bill 2020—Off-payroll IR35 regime amendments
- What changes have been made to the off-payroll IR35 provisions, as published on 18 May 2020, since they were first published in July 2019?
- What is the practical implication of the new ‘UK connection’ requirement?
- What are the changes to the qualifying conditions which apply where the intermediary is a company?
- Are there any other noteworthy amendments?
- Is it now likely that the extension to the off-payroll IR35 regime will go ahead in April 2021?
Tax analysis: David Smith, partner at DLA Piper and responsible for the Leeds corporate tax practice, and Richard Johnson, senior associate in the Leeds DLA Piper tax team, consider the latest version of the legislation that will extend the off-payroll IR35 regime to medium and large private sector entities from April 2021.
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