Much has been written recently by professionals interested advising businesses in the IR35 arena. The new Business Entity tests devised by the IR35 forum seek to clarify the position with regard to when a personal service company is inside or outside of IR35. What is a personal service company you might ask… it’s a good question. According to the Intermediaries legislation it’s a company whose services are provided by the owners.
In the contracting sector, the generally accepted definition of [read more →]