A guide for people making the decision for the first time.
The rules are not new. What is new is how many people they now apply to.
Where to go from here
The figures move about, but the direction has been the same for three years. Nobody is required to explain this to you, which is half the problem.
The exceptions
Nobody is required to explain this to you, which is half the problem. The figures move about, but the direction has been the same for three years.
What actually changed
The practical effect is easier to see in a single example than in a summary. The exceptions matter more than the rule, and there are three of them.
Whatever you decide, write down why. The reasoning is the part you forget.