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ALLISON PLAGER is not impressed with HMRC’s idea of consultation on false self-employment in the construction industry
KEY POINTS
- The purpose of consultation.
- Useful discussions on HMRC’s powers.
- HMRC’s deeming test for construction industry workers.
- Effect on the flexibility of the market.
- A waste of everyone’s time.
Consultation is a seductive word. When someone says he wishes to consult another person on something we normally understand that this will entail a meaningful discussion between the parties with each side listening and acknowledging the other’s opinions. 
It may not result in everyone feeling entirely satisfied but at least each party should feel they have been able to make their point and been included in the process.
The Treasury and HMRC consult on various aspects of taxation a prime example being HMRC’s new powers.
There were seemingly endless consultations...
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