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IR35 — Ten Years On

Francesca Lagerberg Head of the National Tax Office at Grant Thornton UK LLP considers the intermediaries legislation after its first decade
In March 1999 the then Inland Revenue published a Budget Note with the reference number IR35 and now ten years on the resulting legislation continues to confound and confuse. So where exactly are we a decade on and is there a better way forward?
The outline rules
IR35 (or the intermediaries legislation) now sits in ITEPA 2003 ss 48 to 61. It seeks out situations where an individual (the worker) provides services to a client through an intermediary the most common type being the use of a...
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