Doubts have been raised over the proposed IR35 business entity tests, after it has emerged that HMRC is in disagreement with many members of the IR35 Forum – the body set up to help overhaul the current IR35 regime.
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ir35 forum
The minutes of the most recent IR35 Forum meetings reveal that the body expects to publish an IR35 business test and typical scenarios to help establish the risk any given professional services company has to being caught by the IR35 rules.
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