There have been numerous articles in both the national and the professional press regarding IR35 and its effect on the information technology industry. The Government refuses steadfastly to make any concessions and as 5 April 2001 draws inexorably nearer it need do nothing while the information technology industry hopes that the judicial review will like a knight in shining armour slay the IR35 dragon. This article examines what lies behind the Government's determination in this field and the consequences of their actions upon the information technology industry.
Political context
There can be little doubt that practical advances in information technology increases the need for information technology specialists and that this is a need experienced by all developed countries. A recent survey suggests that there will be a shortfall in the European Community of one-and-a-half million such specialists by 2002 (although when this forecast was originally...
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