Are you really arguing that we need an "Inside IR35" pointer??
What I said was that in the proposed Malvolio-world there are two classes of contractor - agency temps, employed by the agency or an umbrella and so exempt from IR35 because they pay full tax and NICs anyway, or freelancers with their own companies who have the usual IR35 problems to resolve. The third class, who use composites purely as a tax avoidance, are out of the frame anyway and should be caught for IR35, since that is the "fair" option.
What I said was that in the proposed Malvolio-world there are two classes of contractor - agency temps, employed by the agency or an umbrella and so exempt from IR35 because they pay full tax and NICs anyway, or freelancers with their own companies who have the usual IR35 problems to resolve. The third class, who use composites purely as a tax avoidance, are out of the frame anyway and should be caught for IR35, since that is the "fair" option.
Comment