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IR35 in the private sector: Could the new rules impact M&A?

INDUSTRY INSIGHTS

From April 6 2021, IR35 rules relating to the payment of off-payroll contractors operating through limited companies will apply to firms in the private sector who work with contractors. The debate about the impact of these rules on contractors and the companies that engage them has been raging for years now. But here we’re going to take a different perspective and look at what impact the rules could have on M&A. The rules, which have been applied to public sector contract work from 2017,...