Whither IR35, you ask? By Rebecca Benneyworth
The current focus on employment status brings IR35 back into view. As always in tax, developments are a major issue and cause a considerable degree of concern for many businesses and their advisers, only to fade into obscurity as other issues come to the fore.
So it was with IR35, possibly the first of the major tax issues to hit the smaller business hard and to cause significant worry and concern for tax practitioners. This has, of course, been followed by the settlements legislation and the non corporate distribution regime in corporation tax to name some headline grabbers.