The official response from HM Treasury after a recent petition to delay IR35 until COVID-19 is resolved states:
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The Government has already delayed this reform until April 2021 in response to the COVID-19 crisis. However, there will not be a further delay. The legislation has now received Royal Assent, and the reform will be implemented in April 2021 as announced.

Further delaying implementation of these changes would also have other very significant drawbacks. Non-compliance with the off-payroll working rules outside the public sector is expected to cost £1.3 billion per year by 2023/24 if not addressed. As well as the fiscal cost, delay would prolong the fundamental unfairness of taxing two people differently for the same work. Further delay would also extend the disparity between the private and voluntary sectors, and the public sector, where the reform has been in place since 2017.

Read the full response from the UK Petitions website.

Yes, however this is a decision that your organisation will take a view on. If you’re a small business clientit’s likely that IR35 won’t affect you (see FAQ - Are there any exemptions?). Some  clients who are not exempt are now not working with PSC’s (personal service companies)removing the need to do IR35 compliance within their organisation. Others are going to continue working with all freelancers and will adapt their process to ensure compliance.

Regardless of how your organisation reacts to IR35, you will be able to use YunoJuno to source and manage freelancer talent in the same efficient and transparent way

This is the standard you need to meet when you performing the tasks the law says you need to do as a client user of a freelancer’s services under IR35. This means being careful to make assessments of working practices carefully. The level of care, and the resource you put behind it,will depend on how well resourced your organisation is.

Please see this detailed guidance from HMRC here.  

No.

You must avoid blanket assessments.

These will almost certainly be unlawful and will cause you a lot of headaches. Each assignment must assessed on its own merits.

Unpaid employer and employee National Insurance, income tax, Apprenticeship Levy and if serious enough interest and penalties.So a very substantial tax bill.

Of course, all of the above can also come with significant reputational risk for your business.