Mark Cawthron LLB CTA, tax writer at Croner-i, examines the fallout from government plans to extend IR35 intermediary rules to the private sector companies, examining the contradictory rulings at tribunal in the cases of Christa Ackroyd, MDCM and Jensal Software
There are three current developments that are very relevant to individuals who operate though personal service companies (PSCs), and to their clients. These are the government’s Employment status consultation, which closed in June; the Off payroll working in the private sector consultation, published in May and ongoing; and some conflicting IR35 tax tribunal decisions that have emerged during the first months of 2018 (Christa Ackroyd Media Ltd (2018) TC 06334, MDCM Ltd (2018) TC 06400, and Jensal Software Ltd (2018) TC 06501).
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