IR35 Review / Reform

Introduced in 2000 and put simply, IR35 affects contractors working for an end client through an intermediary, where if it weren’t for that intermediary the terms, conditions and working practices would be one of employment.

A complex and unpopular piece of legislation, the IR35 review is part of broader review of small business taxes by an independent body, the Office of Tax Simplification (OTS), set up by the Government in 2010.

Its initial recommendations were presented to the Government in March 2011, hindered by a lack of data and citing there is “no clear cut legislative alternative” to the IR35 rules that would achieve the consensus of the diverse parties involved, the recommendations of the initial IR35 review are covered below.

Tax simplification chief will reveal IR35's successor in time for the next Budget.

Tax simplification unit told to come up with alternatives to IR35.

The state's tax simplification adviser hires IR35 specialist Kate Cottrell.

A bad solution that has become a problem in itself – the IoD on how business sees IR35.

Contractor groups meet officials for 'full and frank' talks on IR35 reform.

Contractors won’t meet the fully formed ‘son of IR35’ on March 23rd

OTS: Contractors will meet IR35’s successor this Thursday.

Contractors aren’t alone in cheering on the review of ‘ineffective’ IR35.

Merging income tax and national insurance said to top the list of IR35 reforms.

‘No clear cut’ alternative to the thorniest of tax laws, but there is a way to nullify it.

A fix for IT contractors won’t be quick, or easy to qualify, signals the OTS’s Kate Cottrell.

Qdos on the 4 recommended routes to tackling IR35, ‘nasty shock’ included.

Chancellor said to agree that now is the right time to act on IR35.

George Osborne’s 2011 Budget turns down an opportunity to scrap IR35.

Drawing up new criteria for IR35 reviews is only a matter of weeks away - HMRC.

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