When First We Practise to Deceive

My last article on IR35 was published in Taxation 8 February 2001 at pages 443 and 444 entitled 'Oh What a Wicked Web'. It dealt with a number of issues concerning the way in which the Government was giving stick and carrot in equal measures to the information technology industry and commented generally on IR35. As a result of that article I received a number of e-mails and copies of lecture notes from seminars on IR35 which detailed schemes discovered on the internet and elsewhere and which seemingly overcame the IR35 problem. It also resulted in two items in Taxation's Feedback column. I can only express delight with Anne Redston's comment in Taxation 12 April 2001 at page 36 where she said that 'Gary is right'. I have had the comment blown up and show it to my wife every time we have an...