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Commonly referred to as IR35, Intermediaries legislation was introduced on 06 April 2000.
Public sector contractors will be impacted by IR35 from April 2017.
A First Tier Tribunal has ruled that a presenter paid via a personal service company was caught by the IR35 rules resulting in additional tax and national insurance contributions being payable.
A summary of Managed Service Company Legislation.
Rates, reliefs and allowances to use by 5 April 2018.
The £5,000 tax free dividend allowance introduced in April 2016 will now be reduced to £2,000 from 06 April 2018.
From April 2017, there will be significant changes to the VAT Flat Rate Scheme.
During the 2016 Budget, the Chancellor confirmed that the method for calculating dividend tax will change.