Today's Independent Loan Charge Review Report on a number of occasions says that it thinks April 2020's changes are right to be happening.
So I wouldn't be surprised if the gov try claiming that this provides the independent review that a number of us are asking for / they promised in election.
The only bit that sounds not in HMRC's favour if they tried counting bits of this as an off-payroll review is:
So I wouldn't be surprised if the gov try claiming that this provides the independent review that a number of us are asking for / they promised in election.
The proposed legislation extending the reforms of off-payroll working rules (IR35) to primary engagers is also of the first importance in changing the dynamics in this area and will need and deserve support from Parliament.
The original IR35 proposals would have put the responsibility on primary engagers to assess whether any of their relationships withcontractors’ PSCs meant that IR35 applied. This would have placed a much stronger accountability on the primary engagers making the contracting decisions, a principle that this Review supports.
The Review supports making primary engagers more responsible for the tax status of those they engage and in some cases effectively employ
The only bit that sounds not in HMRC's favour if they tried counting bits of this as an off-payroll review is:
Even if HMRC had made their position clearer, taxpayers are entitled to rely on the law as interpreted by the courts –rather than a position taken by HMRC –as the authoritative guide to their tax obligations.
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