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week the Chancellor made a significant announcement in respect of the IR35 reforms by announcing that these will be repealed from 6 April 2023.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

This update looks at the help offered to some self-employed individuals by the Self-employment Income Support Scheme. Details of this Scheme were published on 26 March 2020. It will be of direct interest to those self-employed individuals who may be able to claim under it. However, we think that some employers who make use of