IR35 - Research

[scooby]

Has there been any research on the effects of IR35 carried out? Looking around (Business journals etc) I can see nothing, only outcomes of cases and changes to the legislation.

Surely with all the opposition from PCG etc, there must be some research carried out and available...

[northernladuk]

What do you mean effects of IR35 exactly?

[scooby]

the effects on, or options available, to IT contractors.

Im assuming the outcome is ltd co (outside), umbrella / ltd co (inside, full PAYE), or go perm.

I think Im trying to ask what research HMRC have done to make IR35 viable to implement, or what PCG expect would happen in reaction to a hardline enforcement of IR35? I.e. if HMRC had the resource to investigate everyone tomorrow, what would be the reaction?

Just thinking out loud, and also looking at a research angle, but want to find what is already available. I cant find ANY research on anything to do with IR35 other than a mag article or two etc...

[GeekyGrandad]

the effects on, or options available, to IT contractors.

Im assuming the outcome is ltd co (outside), umbrella / ltd co (inside, full PAYE), or go perm.

I think Im trying to ask what research HMRC have done to make IR35 viable to implement, or what PCG expect would happen in reaction to a hardline enforcement of IR35? I.e. if HMRC had the resource to investigate everyone tomorrow, what would be the reaction?

Just thinking out loud, and also looking at a research angle, but want to find what is already available. I cant find ANY research on anything to do with IR35 other than a mag article or two etc...

Given HMRC's contemptuous response to the IR35 Forum members when it was suggested that by ignoring the IR35 Forum's input and continuing down the route they propose, it was very likely that as PCG had over 1400 wins at tribunal against HMRC's 4 ...... it was going to cost the taxpayer dearly. If you have your IR35 ducks in a row and have a professional team behind you when HMRC come calling, simply state that you wish to go straight to tribunal. If you do (and you are not a PCG member) please let them know as they would like to monitor the situation very closely from now.

[LisaContractorUmbrella]

The original thinking: HM Revenue & Customs: IR35: Press Release dated 23 September 1999 but I can't find the consultation document itself sorry.

[GeekyGrandad]

The original thinking: HM Revenue & Customs: IR35: Press Release dated 23 September 1999 but I can't find the consultation document itself sorry.

That document and the current situation, clearly show that HMRC are incapable of "original" thinking, Lisa!

[BolshieBastard]

the effects on, or options available, to IT contractors.

Im assuming the outcome is ltd co (outside), umbrella / ltd co (inside, full PAYE), or go perm.

I think Im trying to ask what research HMRC have done to make IR35 viable to implement, or what PCG expect would happen in reaction to a hardline enforcement of IR35? I.e. if HMRC had the resource to investigate everyone tomorrow, what would be the reaction?

Just thinking out loud, and also looking at a research angle, but want to find what is already available. I cant find ANY research on anything to do with IR35 other than a mag article or two etc...

Being a ltd co doesnt automatically put you outside IR35 as you seem to suggest. Its a combination of contract, working practice and HMRC inspired stitch up that determines this.

I mean what research do you want? It's clear being IR35 caught means you pay more tax so less disposable for you.

Would hardline enforcement mean all \ most contractors becoming permie? I'd doubt it because most contractor prefer the freedom to pick and choose roles and assignments.

[cojak]

Would hardline enforcement mean all \ most contractors becoming permie? I'd doubt it because most contractor prefer the freedom to pick and choose roles and assignments.

WBBS.

It might be a cliche but it's not about the money, I really AM different from a Permie and all that involves.

[Emigre]

The original thinking: HM Revenue & Customs: IR35: Press Release dated 23 September 1999 but I can't find the consultation document itself sorry.

The last Government wasn't renowned for consultation. Perhaps that's why you can't find it Lisa?

[LisaContractorUmbrella]

The last Government wasn't renowned for consultation. Perhaps that's why you can't find it Lisa?

Yep could be Emigre - either that or they just 'consulted' amongst themselves