The IR35 legislation was introduced nearly 20 years ago.
The aim of the legislation is to combat tax avoidance by individuals operating through a Personal Service Company (PSC), where for all intents and purposes they would be an employee of the client if the intermediary was not used.
The reform to this legislation within the private sector was due to come into effect on 6th April 2021 buth as been delayed. Click on this article to learn more.
