Ever since HM Revenue & Customs’ (HMRC) Check Employment Status for Tax (CEST) made its debut just one month before the roll-out of the public sector IR35 reforms in April 2017, the tool has been ...
The news that HM Revenue & Customs (HMRC) has collected £1bn more in tax than expected from the 2021 private sector roll-out of the IR35 reforms should not be considered a sign of the initiative’s ...