This is one of three traditional pillars (with personal service and master servant control) required to create an employment relationship...

IR35 is the common name for the Intermediaries Legislation, Chapter 8 Part 2 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA)....

IR35 is a set of tax laws implemented in order to prevent workers, who would have otherwise been considered an employee if they were...