Originally posted by tarbera
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... would like to see these tests refined, assuming IR35 is not to be repealed or suspended. PCG, at the time, proposed a different scoring methodology, which I think would make things a lot clearer. We proposed a further six questions on top of those that were adopted, which, again, I think would be a useful addition ...
PCG believes HMRC, in conjunction with the IR35 forum and other relevant stakeholders, should continue to refine the BETs. The BETs should make it easier for individual contractors to understand their status.
[IR35 should be temporarily suspended] If this is not possible, then an overhaul of the Business Entity Tests (BETs) is the least that should be considered by the Government. The scoring of the tests should be revisited to ensure they are less sensitive to small changes in the circumstances of an individual
Both the FSB and the REC were of the opinion that the BETs have added more confusion than clarification over whether a contract falls within or without IR35. The PCG also argued that the tests require revision, suggesting that they are too sensitive to small changes in the circumstances of an individual and that the scoring of the tests is unrealistic and unfair ...
Everyone else and their dog thought the BETs, even in the proposed original form, were a bad idea, including (from memory) a fairly vocal opposition from the membership posting on the internal forums at the time. But now we have to thank IPSE for the withdrawal of the scheme!
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