First bit to note of interest (from page 6).
So that's the FLC idea killed once and for all...However, the government does not believe that choosing to work through a limited
company should necessarily affect the amount of tax and NICs an individual pays.
and page 9
So agent's aren't going to get much say in the matter. A statement will come this role is inside / not inside IR35 ...Engagers will be required to inform the relevant party, such as an agency, whether the
off-payroll rules should apply and will be liable for this decision. HMRC will publish
guidance about the information needed which will also cover what engagers should do
if working practices change.
Now to see if the legislation matches a more complete reading of the documentation...