IR35: HMRC updates rules on working through an umbrella company - 'this is a good start'

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HMRC have issued updated guidance on umbrella company usage - what does this mean for IR35?

"But there's a real opportunity in this Finance bill to address some of the specific concerns. Clause 21 in the bill deals with 'worker services provided through intermediaries' and it had been described in the explanatory notes as 'addressing an unintended widening of the conditions which determine when a company is an intermediary.

 

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