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Hot topic
KEY POINTS
- Disputes about the application of IR35 are likely to increase.
- High level of misunderstanding of the intermediaries legislation on all sides.
- Problems caused by changes to the rules for public sector workers.
- The rules must be fit for purpose and straightforward.
When the IR35 legislation was introduced on 6 April 2000 it caused quite a rumpus. But 18 years later it has again become the ‘hot’ tax subject in the media. This is because of recent tax cases and changes introduced in April 2017 for workers providing services for the public sector. Indeed of late every time I go into LinkedIn it is full of articles and comment on the subject.
The recent cases include:
- Christianuyi Ltd and others v CRC – the Upper Tribunal confirmed that an arrangement was...
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