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TAXline Tax Planning 2015/16 - Chapter 6

Changes to the structure of employment arrangements affecting employment intermediaries have already flowed from the Finance Act 2014 (FA 2014), and more are likely to follow. As a result, the author has produced a comprehensive guide to the changes in 2014 and 2015 and their practical impact, and looks forward to further changes affecting the labour provision sector and those engaged through labour providers in 2016.