There has been some debate in recent years as to whether or not the written terms between an alleged independent contractor and the recipient of their services hold any weight at all when determining the employment status of an individual.
In the past, it was always thought to be one factor to be weighed up
IR35 regime
Among possibly more eye-catching headlines, last week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6 April 2023. Changes were made to the IR35 regime in April 2021, aimed at preventing tax avoidance through the use of intermediaries between clients and