OTS ‘to recommend four changes to IR35’

Merging income tax and national insurance today emerged as the front-runner of four recommendations that the Office of Tax Simplification will tomorrow announce on IR35.

The Daily Telegraph claimed the OTS will put forward the merger of the two taxes to George Osborne in response to the anti-avoidance legislation, rather than having to abolish it outright.

It also said the chancellor would be told to keep IR35; (but make it easier for the taxman to administer) abolish or suspend it, and create a ‘test’ to remove contractors from its scope.