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The debate continues
Key points
- The government confirmed that it has no plans to amend employment status.
- The suggestion during the new prime minister’s leadership campaign that she may review the IR35 regime appears somewhat confused.
- HMRC seems to have a backlog of enquiries arising since the 2017 off-payroll working rule changes.
- There seems to be little true understanding of how the IR35 rules work on either side of the fence.
Over recent weeks we have continued to see much in the tax and accountancy press on the issues facing taxpayers caught by the IR35 regime.
In this article I will review some of the points that have arisen in these recent discussions.
Latest government response
The government’s response to the consultation on employment status (tinyurl.com/govemplstres) is discussed by Susan Ball and Carolyn Brown in their article ‘Three into two won’t go’ (Taxation 8 September 2022 page 20). I...
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