- Finance Bill 2021—minor amendments to the off-payroll IR35 regime
- What is the background to the off-payroll IR35 regime changes being made by FB 2021?
- How does FB 2021 seek to correct the unintended widening of the definition of 'intermediary'? Does the proposed wording limit the scope sufficiently?
- How will the new TAAR work?
- What are the new information provisions in ITEPA 2003, s 61U and what practical effects will this have on the labour supply chain?
- What is the new fraudulent information provision in ITEPA 2003, s 61V and how does this affect HMRC's powers of recovery?
- What should affected businesses now be doing ahead of 6 April 2021?
Tax analysis: On 3 March 2021, alongside Spring Budget, HMRC published a policy paper detailing technical changes to the off-payroll IR35 regime to ensure the relevant legislation operates as intended. Legislation will be introduced in the Finance Bill 2021 (FB 2021) to amend the existing provisions. David Smith, partner, and Richard Johnson, senior associate at DLA Piper UK LLP, consider the background to the changes, as well as information on the amendments being made.
Sign in or take a trial to read the full analysis.
To continue reading this news article, as well as thousands of others like it, sign in to LexisPSL or register for a free trial