Morning,
If you contract direct with a business that meets the small business exemption. Does IR35 liability 'fall back' to the current position that it's the PSC responsibility to assess and take the IR35 liability or does the exemption mean that IR35 does not apply at all.
If you contract direct with a business that meets the small business exemption. Does IR35 liability 'fall back' to the current position that it's the PSC responsibility to assess and take the IR35 liability or does the exemption mean that IR35 does not apply at all.
Comment