- Off-payroll working consultation to tackle non-compliance in the private sector
- What are the latest publications?
- How successful have the April 2017 public sector reforms been and what are the key observations of the review of those reforms?
- What are the current compliance challenges the consultation on private sector off-payroll working is seeking to address?
- What options for dealing with IR35 non-compliance in the private sector does the consultation paper set out?
- What options have been discounted at this stage?
- How does this consultation interact with the ongoing employment status review following the Taylor report?
- What are the timescales for the consultation and subsequent reform?
Tax analysis: David Smith, partner at DLA Piper LLP, discusses the latest HMRC consultation on proposals to amend the IR35 rules applicable to off-payroll working in the private sector, and examines the findings of the research carried out concerning the effectiveness of the April 2017 changes to the off-payroll working rules in the public sector.
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