HMRC is extending the scope of IR-35 to the private sector so personal service companies are currently a very topical area. This did not feature in the Advanced Tax March 2021 exam so is likely to come up in the forthcoming June 2021 exam.

We will be covering this area in detail in all the Kaplan teaching and revision courses. To help you understand this important area, check out my article in this month’s PQ magazine which is an excellent resource for any part-qualified accountant. Thanks to the editor, Graham Hambly for publishing this. 

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