Article summary
This week's edition of Tax weekly highlights includes: (1) the introduction to Parliament of the Non-Domestic Rating Bill, (2) two IR 35 decisions: in Red White and Green (where the UT upheld the FTT’s decision that the IR35 rules applied to the contracts entered into by the personal service company) and Lineker and Bux t/a Gary Lineker Media (where the FTT decided that the IR35 rules didn’t apply) and (3) the new MDR rules took effect on 28 March 2023.
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