Off-payroll working, IR35 and microbusinesses: part 3

The rise of microbusinesses during the pandemic has raised issues about the application of the off-payroll working rules. Michael Paulin, tax barrister, examines potential pitfalls

Registering for Accountancy Daily is easy and free! Enjoy special benefits including access to premium content and e-alerts by signing up today, if you are already a subscriber then please log in.

Sign up to Accountancy Daily Free and receive

  • Three premium articles every 30 days
  • Customisable ealerts
  • News and technical alerts
  • Vote on stories
Related Articles