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The IR35 regime

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Peter Rayney FCA, CTA (Fellow), TEP
Bloomsbury Professional
Publication Date:
Law Stated At:
6 April 2024
Chapter 6: Personal Service Companies and Off-Payroll Working Background to IR35 and off-payroll provisions Deemed earnings rule for PAYE and NIC Office holders Calculating deemed earnings under IR35 Employed v self-employed IR35 conditions for the PSC Interaction with agency legislation Managed service companies (MSCs) ...

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