IR35 “OFF-PAYROLL” TO GO AHEAD AND THEN DELAYED

It was confirmed in the budget that the new rules for workers providing their services through personal service companies would start from 6th April 2020. However, it has subsequently been announced that this would be delayed by a year.  This would have represented a significant additional administrative burden on large and medium-sized businesses which would have resulted in more income tax and national insurance being deducted from workers affected.