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Throw a six and start again
Key points
- The government proposes that the changes made to the IR35 rules in 2017 and 2021 are reversed in April 2023.
- IR35 has not been scrapped contrary to media reports.
- Under the proposals from 2023 the pre-2017 rules will apply: responsibility for determining whether an engagement is within IR35 falls on the contractor.
- There were criticisms of the 2017 and 2021 changes and the CEST tool. The pre-2017 rules were considered inadequate. Retuning to them does not make sense.
- The Treasury will issue clarification on the arrangements.
The chancellor’s recent mini-budget statement contained a string of surprise announcements which have been heavily commented on in the press over recent days. Possibly one of the biggest surprises for me was the proposed further revisions to the IR35 rules.
1. What was proposed by the chancellor?
The announcement was that the government proposes that the changes made to the...
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