IR35's rocky road

Rocky Road iStock

Agencies, contractors and end clients face a bumpy ride ahead, as the changes to IR35 are extended to the private sector. Colin Cottell looks at ways to ensure a smoother journey  

Important changes to the off-payroll working rules, also known as IR35, were introduced to the public sector almost two years ago, sending seismic shocks across the sector and its supply chain.

The changes meant that when a public authority engages a worker through an intermediary, usually a personal service company (PSC), the responsibility for determining...

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