Since its introduction by HM Revenue & Customs in 2000, there have been a number of additions to the original IR35 legislation, which have affected every contractor in the UK. This legislation has been the source of much controversy, as soon as perceived loopholes in the legislation are exploited, HMRC will move to counteract them.
Legislation Affecting all Contractors
Here at Crystal, we believe that knowledge is power, so here is our quick, no nonsense guide to contractor tax legislation. Click the blue links to access further details for each section.