PDA

View Full Version : Chartered Institute of Tax response to IR 35 proposals



webberg
9th December 2015, 11:08
The CIOT has responded and details can be found on their website.

Also you can contact mbrown@ciot.org.uk

Basically the CIOT proposes that the engager should have an obligation to report (to HMRC) whether the PSC considers that IR35 applies or not and whether the engager agrees with that position.

A number of problems immediately come to mind.

What is a PSC?
What happens if the PSC says "no" and the engager thinks "yes, this is in IR35"?
Where would liability lie if HMRC investigate and say, "yes, inside IR35"?
Should there be a time limit for HMRC to investigate and decide?
Can that decision be challenged?

Anyway, it's out there.

MarkT
9th December 2015, 11:14
The CIOT has responded and details can be found on their website.

Also you can contact mbrown@ciot.org.uk

Basically the CIOT proposes that the engager should have an obligation to report (to HMRC) whether the PSC considers that IR35 applies or not and whether the engager agrees with that position.

A number of problems immediately come to mind.

What is a PSC?
What happens if the PSC says "no" and the engager thinks "yes, this is in IR35"?
Where would liability lie if HMRC investigate and say, "yes, inside IR35"?
Should there be a time limit for HMRC to investigate and decide?
Can that decision be challenged?

Anyway, it's out there.

It begins.....