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State of flux
KEY POINTS
- The government appears to be committed to extend the off-payroll working rules to the private sector.
- Widespread misunderstanding of how IR35 applies.
- Employment status issues should not drive workers into personal service companies.
- Armitage case found that IR35 did not apply because of substitution and control issues.
- Lack of case law on IR35 issues creates uncertainty.
The battle lines appear to have been drawn by those who do not want reform to the IR35 rules. There has been much comment in the press suggesting the changes introduced in April 2017 to the public sector have not worked are flawed and should not be extended to the private sector – a proposal that is the subject of consultation. Against that view are those who see a two-tier tax system...
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