IR35 is aimed at tackling ‘disguised employment’ where an individual worker provides services to an end client through an intermediary and avoids payroll when, in reality, they should be an employee for tax purposes.
The forthcoming changes will shift the responsibility for determining whether IR35 applies from the intermediary to the end client and, if IR35 applies, result in the end client, or the business in the chain which pays the intermediary, being required to deduct tax and National Insurance contributions from the intermediary’s fee.
During the seminar, Martin Johnson, will explain the background to IR35 and review the tax and accounting implications for both the employer and the worker while Paul Clark will cover the legal tests which need to be applied to help business make determinations and individuals caught by IR35 to challenge these.
For more information, please contact Caroline Noble at cnoble@jacksons-law.com.
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