Astute continues their series of videos discussing IR35 and brings you the second part of "Clarification from the Experts".
In this session, we speak with industry experts, Tania Bowers (Legal Counsel, APSCo), Angela Ferguson (Director-Head of Employment Tax, Saffrey Champness), Julia Kermode (CEO, FCSA) and Colin Gunnell (CEO, Liquid Friday) and cover important issues regarding the tax changes.
We will offer clarification on the following topics:
- Options that can be considered for operating inside or outside IR35
- Statement of Works
- Employment rights
- Agency Worker Regulations (AWR)
- Small Business Exemption
As well as discussing tips and advice on clarifying IR35 status.
Keep a look out for future sessions we will be bringing you in the run-up to April 2021 and the implementation of IR35.
'Control' test
‘Right of Substitution’ test
‘Mutuality of Obligation' test
‘Financial Risk’ / ‘Part & Parcel’ tests