Review IR 35 and all small business taxation
We will review IR 35, as part of a wholesale review of all small business taxation, and seek to replace it with simpler measures that prevent tax avoidance but do not place undue administrative burdens or uncertainty on the self-employed, or restrict labour market flexibility.
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The Coalition: Our programme for government »The Coalition: Our programme for government
Economics »Economics
2. Business »2. Business
Review IR 35 and all small business taxation
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