原文传递
IR35 tax rules for contractors: The challenges ahead
| 题名： | IR35 tax rules for contractors: The challenges ahead |
| 正文语种： | eng |
| 摘要： | IR35 continues to create compliance challenges for businesses. The difficulties in managing IR35 risks have been exacerbated by labour supply chain constraints and recent court decisions on employment tax status. Challenges may be more pronounced for organisations with complex supply chains, which may struggle to identify their entire population of PSC contractors and undertake large numbers of IR35 determinations - this is particularly true for large businesses across the highways sector. Devising a robust and comprehensive IR35 policy will be key to managing tax risks. Ultimately, however, compliance difficulties are likely to persist until improved HMRC guidance is published and the test for determining employment status for tax purposes is simplified. |
| 出版年： | 2022 |
| 期刊名称： | Highways |
| 卷： | 91 |
| 期： | 7 |
| 页码： | 50-52 |
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