IR35: Will the rule changes from April 2021 affect your business?

Prior to the introduction of the IR35 rules in 2000, there had been a growing practice of workers leaving their jobs as an employee, setting up their own limited company (generally with the worker being the sole director) and immediately returning to their former employer as a contractor, working on behalf of their newly formed limited company - known as a Personal Service Company - to carry out the same work that had previously been performed as an employee.