Budget: Technical Amendments re IR35 and Off-Payroll

This week’s budget included a few technical points in relation to the off-payroll changes which will be effective from 6 April 2021: Umbrella correction An error in the drafting of the off-payroll legislation inadvertently led to umbrella companies being within scope of their definition of “intermediary”.  The impact of the error, if left uncorrected, would […]