Personal service companies & IR35

The ‘IR35’ rules to prevent the exploitation of personal service companies for tax avoidance were introduced in April 2000, following a long and contentious consultation exercise. This legislation remains unpopular among freelancers who use this corporate form to provide services. This note looks at debates as to the effectiveness of these rules and wider concerns about the use of employment intermediaries to avoid tax, before discussing recent developments as to their application in the public and private sector.…

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FAQs: Coronavirus Job Retention Scheme

This Commons Library briefing paper provides answers to a number of frequently asked questions on the Government’s new Coronavirus Job Retention Scheme. While some details of the Scheme have been published, much remains unknown. The paper considers how the Scheme will fit within the broader framework of employment law.…

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Coronavirus: Latest economic data

The coronavirus outbreak is causing significant disruption to the economy. Given the speed at which the outbreak has spread and the public health response to it, official economic data reflecting the impact will not be published until late April at the earliest.

Until then, a range of other sources, such as business surveys and anecdotal information, can be used to capture at least some of the impact of coronavirus on the economy. This briefing collates the economic data that is available into a single page that is frequently updated.…

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Coronavirus: Support for household finances

This Commons Library briefing paper outlines the measures introduced by the Government, and other authorities, to support household finances during the coronavirus (Covid-19) outbreak.…

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