Finance Bill could spell the end of IR35 ‘tax avoidance’ for interims and contractors in roles
True to its promise in the Chancellors Autumn statement the government has drafted legislation to tighten IR35 tax laws following the recent “controlling persons” consultation. Under the intermediaries rules known as IR35, applicable since April 2000, a contractor intermediary is obliged to treat the majority of income from its contracts as employment income of its […]
AWR myths 12 – 15
12. Holiday pay must be part of the ‘payments between assignments’ under the Swedish Derogation model Fact or fiction? Fiction – holiday pay only accrues when the worker is actually working. When making payments to individuals under the Swedish Derogation model, holiday pay will not be accrued. 13. Agency workers will be entitled to SSP […]