We'll see what comes of that. It depends on what the Lords' intention is. Assuming they just want to gobble up more taxpayer revenue (and aren't interested in the vibrance of the economy in general and just want short-term gains), surely extending the number of investigations will do little to improve its cost-benefit ratio (on the assumption that they are already going for contractors with a promising turnover)? There was the proposal of putting the burden on the end clients/intermediaries, but I would imagine that would have to be weighed up against the resources these entities have to marshal a good defence, e.g. compared to contractors who may not even have considered legal representation. They could always just change the rules, of course, but IR35 looks like a pretty decent deterrent even if the pelf it brings in directly is meagre.
I guess what really matters is what sort of ratio they consider disproportionate, along with any other factors they consider. I would think it would be one where particularly high dividends are involved, or else they're just chasing small prey and wasting funds.
I guess what really matters is what sort of ratio they consider disproportionate, along with any other factors they consider. I would think it would be one where particularly high dividends are involved, or else they're just chasing small prey and wasting funds.
Comment