It was confirmed in the Budget 2016 that legislation to restrict tax relief for travel and subsistence expenses for workers engaged through an employment intermediary will come into force on 6 April 2016. Our December 2015 briefing provides most of the detail of the changes. In the final legislation, the only significant amendments to the draft legislation are the addition of provisions to:
- clarify that a person's "mere assertion" is not sufficient to constitute evidence that the manner in which the worker provided the services was not subject to (or to the right of) supervision, direction or control by any person;
- allow group companies to second workers to other members of the group; and
- prevent the organised misuse of personal service companies in order to avoid the new restrictions.