And the problem is? There is a tool that HMRC have said they will be bound by the verdict providing accurate information is input. The article above says in some circumstances this will err on the side of IR35 not applying when it should - so why are contractors complaining and ignoring the tool? Seems a no-brainer to me - use the tool, get the verdict you are hoping for and protect yourself from challenge.
To me, the risk is all about whether the answers have been answered accurately - demonstrate you have done this and hey presto. Not doing the test does not seem to help in anyway!
It is only HMRC that are bound by the verdict of course. While the tool is not perfect by any stretch of the imagination (it can get the decision wrong in both directions depending on the circumstances), you can put your counter arguments as to why a verdict of IR35 applying should be ignored.
My answers
And the problem is? There is a tool that HMRC have said they will be bound by the verdict providing accurate information is input. The article above says in some circumstances this will err on the side of IR35 not applying when it should - so why are contractors complaining and ignoring the tool? Seems a no-brainer to me - use the tool, get the verdict you are hoping for and protect yourself from challenge.
To me, the risk is all about whether the answers have been answered accurately - demonstrate you have done this and hey presto. Not doing the test does not seem to help in anyway!
It is only HMRC that are bound by the verdict of course. While the tool is not perfect by any stretch of the imagination (it can get the decision wrong in both directions depending on the circumstances), you can put your counter arguments as to why a verdict of IR35 applying should be ignored.