News & Analysis as of

Intermediaries United Kingdom Investment Management

Akin Gump Strauss Hauer & Feld LLP

New Obligations for Businesses Operating in the UK and Engaging UK “Consultants” from April 6, 2021

The United Kingdom (U.K.) currently operates certain off-payroll working rules (commonly referred to as IR35), which subject certain individuals (often operating as consultants to businesses) working through intermediaries...more

Katten Muchin Rosenman LLP

IR35 — Incoming Changes Present New Compliance Burdens for Employers

Key Points - The off-payroll rules (IR35) aim to stop individuals from avoiding employee status for tax purposes (and thereby reducing the income tax and National Insurance Contributions (NICs) payable) by supplying their...more

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