In Jeremy Hunt’s statement yesterday, he told us which Mini-Budget measures are staying and which are not going ahead. The summary is simple. Everything goes except abolishing the Health & Social Care Levy, changes to Stamp Duty and the increased Annual Investment Allowance.
A guide to the new off payroll working rules, effective from 6 April 2021 and the actions personal service company directors may need to take.
IR35 reforms are delayed until 6 April 2021 due to Covid-19 outbreak.
Changes to off-payroll working rules -IR35- will go ahead in April following Treasury report.
Concerned that the impact of planned changes to off payroll working rules or IR35 has not been fully assessed, the House of Lords Finance Bill Sub Committee has launched an inquiry.
The Govt has launched a review of changes to off-payroll working rules (often referred to as IR35) following concerns over the chances of a successful implementation from April 2020
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