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Dialogue about making IR35 work has been ongoing for the past four years, but to very little effect.
KEY POINTS
- The government wants to improve the effectiveness of the IR35 legislation.
- HMRC have issued a discussion document.
- IR35 is ineffective and the government or HMRC would like to find a solution.
- The rules in fact require the taxpayer to pay more than their fair share of liabilities.
- Why should the secondary National Insurance liability not be paid by the person for whom the work is actually done?
- Many contractors using personal service companies are working for the public sector.
- It is time to scrap IR35 and replace it with something that works.
They may have...
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