Chartered Institute of Tax response to IR 35 proposals

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MarkT replied

9 December 2015, 11:14
Originally posted by webberg View Post

The CIOT has responded and details can be found on their website.

Also you can contact [email protected]

Basically the CIOT proposes that the engager should have an obligation to report (to HMRC) whether the PSC considers that IR35 applies or not and whether the engager agrees with that position.

A number of problems immediately come to mind.

What is a PSC?
What happens if the PSC says "no" and the engager thinks "yes, this is in IR35"?
Where would liability lie if HMRC investigate and say, "yes, inside IR35"?
Should there be a time limit for HMRC to investigate and decide?
Can that decision be challenged?

Anyway, it's out there.

It begins.....
Leave a comment:
webberg started a topic Chartered Institute of Tax response to IR 35 proposals

9 December 2015, 11:08
Chartered Institute of Tax response to IR 35 proposals

The CIOT has responded and details can be found on their website.

Also you can contact [email protected]

Basically the CIOT proposes that the engager should have an obligation to report (to HMRC) whether the PSC considers that IR35 applies or not and whether the engager agrees with that position.

A number of problems immediately come to mind.

What is a PSC?
What happens if the PSC says "no" and the engager thinks "yes, this is in IR35"?
Where would liability lie if HMRC investigate and say, "yes, inside IR35"?
Should there be a time limit for HMRC to investigate and decide?
Can that decision be challenged?

Anyway, it's out there.
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