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Carry on consulting

11 August 2015 / David Kirk
Issue: 4513 / Categories: Comment & Analysis
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Dialogue about making IR35 work has been ongoing for the past four years, but to very little effect.

KEY POINTS
  • The government wants to improve the effectiveness of the IR35 legislation.
  • HMRC have issued a discussion document.
  • IR35 is ineffective and the government or HMRC would like to find a solution.
  • The rules in fact require the taxpayer to pay more than their fair share of liabilities.
  • Why should the secondary National Insurance liability not be paid by the person for whom the work is actually done?
  • Many contractors using personal service companies are working for the public sector.
  • It is time to scrap IR35 and replace it with something that works.
They may have been...

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