The government unveiled the first change to IR35 since it took effect over a decade ago in the shape of a single clause designed to strengthen the legislation - by extending it to limited company contractors who are ‘office holders’ of their clients. Without the clause, the Treasury said a worker using a personal service company who, if engaged directly, would be considered as an office holder of the end-user if it weren’t for the intermediary (-the PSC), would fall outside IR35. As a result, … [Read more...]