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31 May 2012

HMRC publish pilot business entity tests to combat IR35

on Thursday, 31 May 2012.

On 9 May 2012 HM Revenue & Customs published its pilot business entity tests which are designed to allow businesses to ‘self-certify’ their IR35 status.

In this month’s Tax News we look at the new points system being piloted which, if left unchanged, could bring many companies previously on the fringes firmly within IR35.
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