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Unguided missile

14 January 2014 / David Kirk
Issue: 4435 / Categories: Comment & Analysis , False self-employment , Income Tax

False self-employment is again being targeted. Advisers should respond to the latest HMRC consultation

KEY POINTS

  • New consultation document on false self-employment.
  • Changes to the tests in the agency rules.
  • HMRC have lost many employment status cases.
  • The wider implications of the proposals on employment patterns and inflation need to be examined.
  • The short eight-week consultation period ends on 4 February 2014.

I suppose that we must all at some time have read a proposal and then just sat and wondered how anyone could have come up with such an ill thought-out plan. So it was with me having been on the receiving end of HRMC’s latest “incoming” consultation document: Onshore Employment Intermediaries: False Self-Employment.

This shows no understanding of the industries that it is aimed at will fail to catch quite a large number of the people that it is...

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