Following a number of high profile IR35 court rulings, the government has announced changes to the off-payroll working rule changes from April 2020.
However, “those who were hoping for significant changes to the proposed off-payroll (IR35) rules following the consultation will be disappointed to see that there has only been tinkering around the edges,” Susan Ball, employer solutions partner at RSM, said.
The changes, announced as part of its Finance Bill draft le...