Tax

IR35 Update: NHS to assess locums on a ‘case-by-case basis’

Nearly 2 months after the new reforms of the IR35 legislation went live (see our previous article on IR35 here) clients and contractors are still getting to grips with the new taxation laws. The point of the new changes which were made back in April 2017 was to shift the responsibility of determining how a … [Read more…]

IR35: New tax reforms for locum staff

IR35 is a tax legislation originally devised in 1999 to combat tax avoidance by those supplying their services to a client by means of an intermediary (such as a limited or personal service company) but would be classed as an employee if an intermediary was not used. This legislation particularly affects those in the medical … [Read more…]