IR35 legislative tweak to remedy settlement offset issue by April 2024

A tweak to how the IR35 tax avoidance legislation works means that from 6 April 2024, HM Revenue & Customs (HMRC) can no longer be accused of over-collecting tax from non-IR35 compliant public and private sector organisations. The change means that when HMRC calculates how much tax is owed by a public or private sector…

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