Fine tuning
13 September 2012
Tax column
The court case and the outcry aside, IR35 has presented tax practitioners with some difficulties but what sort of changes need to be made?
When it comes to controversy, the rules affecting provision of personal services via an intermediary (known, of course, as IR35) are hard to beat. We have had endless press comment and a well-publicised court case. However, IR35 has been in place since April 2000 and there is no sign of an official change of heart on retaining the rules.
The high profile of IR35...