‘2020 is looking to be a year in which the tax burden of companies operating in the UK construction sector is likely to increase. This is due, first, to the delayed implementation of the VAT reverse charge (now 1 October 2020) and secondly, to major changes in the UK tax treatment of off-payroll workers. In this blog we discuss the implications of the changes to the off-payroll working rules (commonly known as “IR35”) and the steps companies affected by these changes can take.’
Practical Law Construction Blog, 10th December 2019
