Budget - extended scope of IR35?

Posted by cbp99 PM | on Thu, 22/03/2012 - 08:19 3469 20 comments | report

The Budget documents, when mentioning IR35, include an intention "requiring office holders/controlling persons who are integral to the running of an organisation to have PAYE and NICs deducted at source by the organisation by which they are engaged." (para 2.207).

Does anyone else read this as a possible wide extension of the IR35 rules beyond "personal service", to include any shareholder with a controlling interest who acts as a director?

Comments

There are 20 comments. Login or register to view them.

It worried me...

taxhound | Thu, 22/03/2012 - 08:58

When they say

Captainblack | Thu, 22/03/2012 - 09:12

Very pertinent question, Captain.

cbp99 | Thu, 22/03/2012 - 09:23

Possible it means ...

newmoon | Thu, 22/03/2012 - 09:37

I'm with newmoon

JCresswellTax | Thu, 22/03/2012 - 14:09

Virtual directors

dialm4accounts | Thu, 22/03/2012 - 15:51

Objective to simplify?

Captainblack | Fri, 23/03/2012 - 17:11

"Granny Tax" outrage+alleged NO National Insurance IF>SPA,& IR35

dstickl | Thu, 22/03/2012 - 17:25

'Those over 65 will not pay National Insurance Contributions'

newmoon | Fri, 23/03/2012 - 06:36

Goodbye to Interim Management companies then ?

mikewhit | Fri, 23/03/2012 - 16:01

@ newmoon: Good Spot!

dstickl | Fri, 23/03/2012 - 15:28

Just as an aside but on an analogous subject ...

mikewhit | Fri, 23/03/2012 - 16:05

Original IR35 remit

mikewhit | Fri, 23/03/2012 - 16:09

The 2.207 discussions will continue...

John Stokdyk | Fri, 23/03/2012 - 17:08

My understanding is that it

lpwcs | Mon, 26/03/2012 - 11:14

Granny tax

johnster | Mon, 26/03/2012 - 11:19

Husband and Wife companies

kfh | Mon, 26/03/2012 - 14:25

Backlash to recent publicity

cfield | Thu, 29/03/2012 - 00:15

Yes, but who could have afforded to work

mikewhit | Mon, 02/04/2012 - 15:54

But no one knew what the rules were

cfield | Mon, 02/04/2012 - 13:14