Legally Speaking – IR35

Podcast Notes

IR35 refers to the UK’s anti-avoidance tax legislation that came into force in April 2021.

It is designed to tax ‘disguised’ employment at a rate similar to employment.

In this context, “disguised employees” means workers who receive payments from a client via an intermediary, for example, their own limited company, and whose relationship with their client is such that had they been paid directly they would be employees of the client.

In this episode we cover an overview of IR35 with Ison Harrison’s Partner and Head of Corporate Law, Richard Coulthard.