In TAXguide 16/17, David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015 changes. He examines their practical impact and incorporates the further changes introduced in 2016 and 2017. This publication replaces TAXguide 03/15 and is based on legislation, HMRC guidance and other available material at 1 August 2017.
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