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Amending IR35 may be a clash of political will and administrative won’t.
KEY POINTS
- Is IR35 a 20th century solution to a 21st century problem?.
- Engagers will resist IR35 liabilities.
- Are business entity tests about to make a return?
- The yield from IR35 and the enquiries are both falling.
- Was IR35 only ever intended to be a deterrent?
David Kirk’s article “Carry on consulting” (see Taxation 13 August 2015 page 8) was extremely thought-provoking but it did not necessarily bring us any closer to untying the Gordian knot that is IR35. What it did do was make me re-read the House of Lords select committee report on personal service companies published on 7 April 2014 and make me wonder why HMRC have not followed more of its recommendations as well as those in...
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