The new rules which affect contractors working through umbrellas came into effect on April 6 despite sustained lobbying efforts to force a rethink.
Contractors operating through their own limited companies who work outside IR35 should be outside this restriction.
The guidance contains examples of the 'Supervision, Direction and Control' provisions.
See: Employment Intermediaries: personal services and supervision, direction or control
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Susie Hughes © Shout99 2016
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