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IR35 – the way forward
Key points
- The reforms in 2017 and 2021 have had the effect of generally replicating the original plans to put the compliance burden on the end users.
- Fear of IR35 has been cited as a reason for so many contractors providing their services through an umbrella company.
- The recent case of Atholl House Productions Ltd epitomises the difficulties taxpayers face when facing an IR35 challenge.
- Greater alignment between the tax and National Insurance payable for different ways of providing one’s personal services might render the IR35 rules unnecessary.
- There should be a reasonableness test so that if the taxpayer’s tax treatment of an arrangement is not in itself unreasonable there would be no need for HMRC to get involved.
We are approaching the 25th anniversary of the announcement of the then-proposed ‘intermediaries’ legislation commonly referred to as IR35. These are the rules that broadly look at...
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