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Programme for Government

Programme for Government

The Coalition: our programme for government published on 20 May said the Government would:


Review IR 35 as part of a wholesale review of all small business taxation1 and seek to replace it with simpler measures that prevent tax avoidance but do not place undue administrative burdens or uncertainty on the self-employed or restrict labour market flexibility.

1 Professional bodies have long demanded a review of small business taxation and called for a more level playing field to reduce the anomalies between different business structures that encourage 'tax-motivated incorporation'. The Professional Contractors Group claimed that IR35 now looked 'set for the scrapheap'. It welcomed 'a triumph for common sense over political dogma' and said that in 1 500 IR35 cases PCG has been involved with 'HMRC has proved additional tax was owed in around ten'.

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