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Previously the tax laws allowed the person who gains most be deciding they are outside to make the decision - and surprisingly that decision was I'm outside and here is some paperwork (with industry attached) to prove it and argue the point).
Now the law is changing to ensure the person who is recruiting the person (and therefore should have a good idea how that role fits within the organisation) to make the decision...
To be honest I suspect the new way is going to be fairer once its fully working. I know that I will be avoiding a few contracts but chances are I will be able to sleep better at night knowing HMRC won't come a knocking
and if HMRC decide the client's opinion is wrong will you wake up then?
