Judicial Review of APN has been requested ...

[StrengthInNumbers]

HMRC will use APNs left right and Center to meet their targets. I have not seen written it anywhere that in future APNs cannot be used with limited companies.

[lilikins1]

Was at Salisbury Cathedral today. Saw the Magna Carta on display. And came across like something HMRC should be made to sign.

[jbryce]

HMRC will use APNs left right and Center to meet their targets. I have not seen written it anywhere that in future APNs cannot be used with limited companies.

They can't use APNs with limited companies - I really wouldn't worry. Just my level of paranoia is a bit high......

[DonkeyRhubarb]

They can't use APNs with limited companies - I really wouldn't worry. Just my level of paranoia is a bit high......

HMRC need political backing to go after any group. Labour had such a big majority in 1997 that they could get away with shafting contractors.

Things are very different now. The main parties can only afford to alienate small minority groups.

If a million pensioners had used DOTAS schemes then we wouldn't be having this discussion.

[jamesbrown]

HMRC need political backing to go after any group. Labour had such a big majority in 1997 that they could get away with shafting contractors.

Things are very different now. The main parties can only afford to alienate small minority groups.

If a million pensioners had used DOTAS schemes then we wouldn't be having this discussion.

Exactly.

[jbryce]

HMRC need political backing to go after any group. Labour had such a big majority in 1997 that they could get away with shafting contractors.

Things are very different now. The main parties can only afford to alienate small minority groups.

If a million pensioners had used DOTAS schemes then we wouldn't be having this discussion.

The reason we won't get hit is that HMRC have had years to find a way of getting contractor limited companies and they haven't found a way. Can't see them finding on now.

I'm no psephologist - but raising a pile of money in tax from a portion of society who act in a manner so as to gain a financial advantage at the expense of schools, hospitals, etc. would seem like a vote winner to me. Most of the permies here would vote for it....mind you most of them haven't got to 'X' in the alphabet so I think we're safe.

[EBTContractor]

I'm no psephologist - but raising a pile of money in tax from a portion of society who act in a manner so as to gain a financial advantage at the expense of schools, hospitals, etc. would seem like a vote winner to me. Most of the permies here would vote for it....mind you most of them haven't got to 'X' in the alphabet so I think we're safe.

That is all this is. Huge PR drive at the moment, lots of cash spent on media.

[Zero Liability]

The reason we won't get hit is that HMRC have had years to find a way of getting contractor limited companies and they haven't found a way. Can't see them finding on now.

I'm no psephologist - but raising a pile of money in tax from a portion of society who act in a manner so as to gain a financial advantage at the expense of schools, hospitals, etc. would seem like a vote winner to me. Most of the permies here would vote for it....mind you most of them haven't got to 'X' in the alphabet so I think we're safe.

Funnily enough, they could also say that every £b going to foreign aid, the defence budget, or any programme than those, is at the expense of schools, hospitals, blah blah blah. How many billions have to be siphoned to these programmes anyway before it is realised that just throwing money at them does nothing but reward their failure? It is blatantly manipulative, factually content-free rhetoric. Though I appreciate the point you guys are making, perception is reality to some people. On the other hand, I don't think they'll try resort to these measures against ltd company contractors. Whilst we're not as numerous as, say, pensioners, it is a significantly larger proportion of the population, and one which the government itself relies upon and which many politicians themselves could be burnt by, so I think they will opt for a subtler measure... like the FLC. Until then, they'll just continue pretending IR35 is functional and it'll be business as usual. The law isn't on their side on this one, and rather than be seen as changing it to damage small businesses, they will probably go for a positive mantra of empowering the one-man band contractor, through this new legal entity which they will of course subject to higher taxation than the ltd company but exempt agencies from having to report on, incentivising them to only deal with contractors who operate through it. This is subtler and would be an easier sell. Still could fail.

[EBTContractor]

^ UK has become quite unfriendly for doing business

I would love to know what the return is on investing all that time, resource and money into scaring a few contractors into coughing up disputed tax

Seems unlikely the loan products are heavily used these days, although there are still some out there, HMRC should just legislate against those types and admit they have SFA case and can't issue APNs...

[TykeMerc]

The reason we won't get hit is that HMRC have had years to find a way of getting contractor limited companies and they haven't found a way. Can't see them finding on now.

They've found a way, with the backing of IPSE (former PCG) in the structure that's being touted as the Freelancer Limited Company.

This is currently an immature proposal, but I (and a lot of other people) can see it developing to full adulthood rapidly.
It will be touted as a purely "Optional" arrangement like the Opt Out from the agency regs was, but in reality it will become a requirement to secure a contract from the agencies. Once Contractors are railroaded into a different corporate structure than the standard Limited then it will be open season on rule changes that will make IR35 look tame, reasonable and fair.