The case against a statutory employment test

I read with interest Matthew Watkins’ article ‘Why a statutory employment test?’ (Taxation 18 July 2024). While I can understand his arguments and sympathise with a number of the points he makes I believe there are other factors to consider.

Possible scope

The proposal is that the scope of a statutory employment test would be limited to those providing their services through an intermediary and therefore with particular reference to IR35. However historically the question of a statutory employment test was considered for workers who provided their services on a self-employed basis. I cannot see why if a statutory employment test were to be introduced its scope would be limited to issues under IR35. I appreciate that of late we are seeing more cases before the courts in respect of IR35 but the issue of employed versus self employed is still...