With all the pressures local government faces in delivering vital services for communities you could be forgiven for not being aware of IR35, a relatively obscure section of tax law that mostly affects contractors and limited companies.

While IR35 has existed for more than 10 years in an attempt to tackle ‘disguised employment' by ensuring limited companies pay their fair share of tax, proposed changes to how the legislation is implemented will have a direct impact on local government and could come into effect as soon as next year.