Originally posted by mogga71
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HMRC will only use information resulting from these changes to open a new enquiry into earlier years if there is reason to suspect fraud or criminal behaviour
Maybe I'm just being cynical, but I cannot trust HMRC...
* There can, potentially, be a suspicion of fraud as soon as there is suspicion that an inside IR35 situation exists. This is because, if they are inside IR35, they either didn't know or knew and continued anyway. If they knew, it is fraud, and there will be a suspicion that they knew. Horrible "logic", I know, but this is HMRC...
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