IR35 has been an "abject failure" at reaping tax for the Treasury since its inception more than 10 years ago, according to Qdos Consulting.
Given the renewed interest in IR35 however, the tax consultants have provided a brief insight into the guidance.
Included is a view into HMRC's risk-based approach to selecting contractors for compliance reviews.
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- New approach to enquiries
- Business entity tests (BETs)
- Improved IR35 helpline
- Public sector appointees
- Controlling persons proposal