In the autumn Budget, the Government announced plans to fix a longstanding pension tax issue: the “low earners anomaly”. This is a positive development for low-earning members under “net pay” schemes. For employers it signals that other, less attractive, proposals are no longer on the table.
As discussed in our previous posts in April 2019 and January 2020, the government intends to apply the IR35/off payroll reforms to the private sector in April 2020. By way of reminder, the IR35 reforms are intended to apply to any individual who, but for the supply of their services through an intermediary, would otherwise
As we flagged in our post in April 2019 (https://www.mayerbrown.com/en/perspectives-events/blogs/2019/04/ir35-reform-what-employers-can-be-doing-now-to-prepare), the government intends to apply the IR35 reforms to the private sector in April 2020. As a reminder, the IR35 reforms are intended to apply to any individual who, but for the supply of their services through an intermediary, would otherwise be an
In a consultation paper issued on 5 March, the second consultation on the IR35 changes, the government confirmed the intention is still to apply the IR35 reforms to the private sector in April 2020. In summary, the intention is for IR35 to apply to any individual who, but for the supply of their services through