Learning to survive with the new IR35

Tax column Why do tax advisers need to be aware of new rules for personal service companies?

With the new rules affecting personal service companies heading, apparently unstoppably, towards Royal Assent, it is essential that everyone quickly comes to terms with their implications. At the moment you can find the new rules in clause 59 and schedule 12 of the Finance Bill 2000.

There are a couple of the practical implications of the new rules worth...

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