19 February 2020
Earlier this month the Government announced that in situations where the new IR35 rules will apply, this will only be to services provided by contractors on or after 6 April 2020. Previously, the timing of the payment would have been the determining factor, so services provided before 6 April could have been caught if payment for those services was made on or after 6 April.
by Kathryn Clapp and Shireen Shaikh
by multiple authors