IR35 The case against “contractors”.

16/3 16:00

It is worth being aware that there IS a good case for HMRC’s apparent “war on contractors”.

Managed Service Company (MSC)

Of course the trouble with all these extreme examples (think “loan” schemes) is it makes life more painful for everyone else as well and the money being made by the operators and inventors is eye watering.



The right to professional advice and support — or not

Use of that old legislation which was apt for its time is now an abuse of the parliamentary purpose of that law in my view.

Threat to the Treasury

The impact was some wealthy people lost a source of cashflow and profit, and continued in business to this day as far as I know. Of course presumably not operating in that way, since I expect they will always act to be legally compliant exactly as they did back then.

Modern day application

The law was brought in so fast it cannot have been considered with regard to future application. It was an effective tool for immediate use, not to deprive future individual people of professional services and not to destroy the livelihoods of both those professionals and contractors. It was a sledgehammer to knock down a wall, not for cracking nuts. Clarification is required.

Parliament’s intentions

Denial of professional services and advice

Exception to the rule


Bear in mind civil servants by law are not held accountable for what they do to individuals regardless of the damage caused. I need to find the authority for this as it is an old memory based on unpleasant personal experience.



Hello World 40 Years a public accountant.

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