It's really simple, Gordon.
1. Admit that NICs are a tax, and stop having 2 categories of income, one liable and one not.
2. Allow people to claim actual expenses for training, whether they are Accenture or Joe Bloggs.
Presto! No need for IR35. No need to decide whether someone is an "employee" or a "real business". Because you're taxing income and not activity.
1. Admit that NICs are a tax, and stop having 2 categories of income, one liable and one not.
2. Allow people to claim actual expenses for training, whether they are Accenture or Joe Bloggs.
Presto! No need for IR35. No need to decide whether someone is an "employee" or a "real business". Because you're taxing income and not activity.
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