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.
Register with AccountingWEB for free to read the rest of this article, which includes:
- New approach to enquiries
- Business entity tests (BETs)
- Improved IR35 helpline
- Public sector appointees
- Controlling persons proposal
About Rachael Power
Your friendly, neighbourhood community editor.