The widening net

John Chaplin and Sam Moore provide guidance on the potential challenges faced by MNEs with international supply chains as a result of IR35 reform

In the 2018 Budget, the Government announced that it intends to extend the public sector rules for off-payroll working to all medium and large sized businesses in the private sector with effect from 6 April 2020.

The off-payroll working rules have been considered in previous editions of Tax Adviser. However, in summary, the legislation: