KEY POINTS
- HMRC have lost most recent status cases.
- Little evidence in favour of employment.
- Employment rights are not in point.
The consultation period for HMRC’s document False Self Employment in the Construction Industry ended over a month ago.
Anecdotal evidence from the lecture circuit suggests that many within the tax profession and industry have expressed concern at the proposed new rules that will lay down a statutory definition of self employment in the construction industry.
With the pre-Budget report just around the corner one must expect further announcements but having been involved in status issues for many years I thought readers might be interested in a few statistics.
Over the past 12 or so years Accountax has specialised in status disputes and the closely associated area of IR35. Most cases have involved the construction industry.
In fact...
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