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Gattaca Plc

The IR35 opportunities for advisers explained

The changes to IR35 tax rules are going to offer tax and life planning opportunities, writes Ian Smart, who explains all in this column…

The Intermediaries Legislation became law in 2000. It was introduced in response to the growth of what the government termed ‘disguised employment’ – particularly in the IT industry.  

By working via a limited company, a worker could pay less tax than a traditional employee performing exactly the same role. The IR35 rules apply to contracts which are performed in the manner of an employee rather than a self-employed person working in business on their own account.  

Gattaca PLC (LON:GATC) provides recruitment solutions and support to employers in the engineering and technology sectors. With offices across four continents, their global presence gives them the ability to offer clients and candidates a localised service on an international scale.

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Disclaimer: Statements in this article should not be considered investment advice, which is best sought directly from a qualified professional.