Its sensible - my first thoughts on reading it earlier this year was it simply duplicated IR35, and that any perceived abuses ought to be tackle-able through IR35.
Our local authorities DOF is a contractor, and at law the "S141 officer" (Accountable office for Local Govt Spending) - the press locally backed him into giving a statement that he was treating his contract income as insider IR35, and tbh if (using him as an example) he is contracted for a statutory role like S151 Officer, I can't see how a outside IR35 position would ever have stood up.
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IR35 & taxation of 'controlling persons'
The Autumn Statement has revealed that the Government is not going to proceed with their proposal to tax those who meet the definition of a controlling person.
The stated reason is that, HMRC's new approach to IR35 is sufficient to combat this perceived issue.
The Government do intend to press ahead with tightening up the IR35 legislation with regards to officers.
Alan
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