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.

IR35 review won't conclude until 2011

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

Government sets IR35 review terms

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

IR35 expert hired by tax unit

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

IR35 reform on the business wish-list

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

IR35 review told to forget 'one-size fits all'

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

Tax unit to finalise IR35’s successor ‘post-Budget’

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