New PCG IR35 Questionnaire

[malvolio]

S44-47 applies to transfer of tax liabilities to the next corporate body up the contractual chain. But I'm not arguing the point, there is clearly no point in doing so.

Incidentally you've ben banging this "magic new structure" drum for well over a year. I've seen no evidence of it anywhere.

[TaxedToDeath]

Yes

There must be thousands of businesses out there happy not to grow. My builders who are building an extension for me have been ticking away for the last 20 years doing the same thing they have always done. This idea a business has to grow to be legit is just naff :P

I agree. And it's not just the businesses that have no fixed premises, like builders, plumbers, IT/engineering consultants that can be looked at that way.

For years people have run things like... the local sweet shop with no intention of growing it as a business. Someone might run it on their own, with no employees, no intention to take on employees, and not planning any great expansion or a takeover of the sweet shop in the next street. And nobody would question that they are a business.

The fact is that the differentiation between the so-called employments statuses are purely artificial. Why is employment taxed so much more than the other statuses? They were invented by people sitting in ivory towers in the Treasury, and having done that they then needed to invent some ways of differentiating between them. Since they're all just working people, doing the same work in similar ways, they should really be taxed the same amount in a natural justice sense.

Therefore any set of "tests" will be as artificial as the "statuses" they go with - which is why they don't work. Realising that saves us a lot of time discussing them endlessly as though they're in any way sensible.

[swamp]

There is already work being done by the Treasury to develop new corporate structures suitable for people like freelancers.

Do you have any info on this?

[TaxedToDeath]

S44-47 applies to transfer of tax liabilities to the next corporate body up the contractual chain. But I'm not arguing the point, there is clearly no point in doing so.

Ah. More emotive, disparaging language. How I miss discussing things with the PCG. Sigh.

S44 applies in narrowly defined circumstances, as I said, and was largely a successor to what was known as Section 134 (aka s134) of a previous Finance Act. If a Ltd Co freelancer is working through an agency then IR35 applies.

Even if it were as you describe - so what? It's a piece of law, it can be changed/refined to be... whatever we might want/need it to be. So if S44 needed a tweak to allow the outcome of an employment status assessment to include the outcome of "You're self-employed"... then so be it, tweak away.

Again - this is not a difficult concept. Your resistance is disturbing.

[cojak]

Do you have any info on this?

I will allow TTD to reply to this post - this is the only reason I haven't banned you already.

[malvolio]

Your resistance is disturbing.

So is your total refusal to answer direct questions or come up with any actual facts or evidence to support your thesis, such as it is.

I think you're either a troll or a fantasist. Further discussion is clearly futile.

[TaxedToDeath]

Huh?

I will allow TTD to reply to this post - this is the only reason I haven't banned you already.

Banned me for what, exactly?

[cojak]

For bickering in a professional forum with Mal.

[TaxedToDeath]

See this link

Do you have any info on this?

See this post by Crawford Temple.

Crawford is the proprietor of another freelancer-related site and was on the OTS IR35 forum.

[swamp]

See this post by Crawford Temple.

Crawford is the proprietor of another freelancer-related site and was on the OTS IR35 forum.

Thanks.

(And don't ban TDD!)