IR35 (Qualitative Project )

Assignment under the Market Research Framework MR130001 On 17 July 2015, HMRC published a discussion document opening up dialogue with stakeholders on how to reform IR35. IR35 is a piece of legislation designed to prevent individuals who would normally be treated as an employee, but who have chosen to supply their services through an intermediary - usually their own limited company known as a Personal Service Company (PSC), from falsely making substantial tax and National Insurance (NI) savings. As part of its prep...