Self-employed numbers drop to 12-year low as pandemic and tax rules hit small businesses
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Number of self-employed has dropped to 12-year low since 2019, with nearly 1 million leaving workforce
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Covid support excluded many self-employed, IR35 reforms have added bureaucracy and costs
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Repealing IR35 could boost economy and confidence for small businesses
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Managed service company law being used to hit contractors with huge retrospective tax bills
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Next government could win support by simplifying taxes and rules for the over 4 million self-employed