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IR35

IR35 needs greater focus

Uncovering the few real cases of disguised employment should be the new focus of HM Revenue and Customs (HMRC) when it comes to applying IR35 rules.

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Income splitting under review again

The question of family firms that split income between husbands and wives in order to reduce tax liabilities may come under the scrutiny of the Office of Tax Simplification (OTS).

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Call to reform IR35 rules

The government should act to change the rules governing the tax status of contractors, the Institute of Directors (IoD) has said.

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