IR35
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IR35 refers to anti-avoidance tax legislation designed to ensure the tax on those with "disguised employment" is at a rate similar to those in employment and refers to workers who receive payments from a client via an intermediary, for example their own limited company.
Attached is an LMC guidance letter about (Some) of what you need to know about the IR35
What you need to know about IR35
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Updated on Tuesday, 19 September 2017
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