IR35 review: why current intermediaries rules need reform

14 Sep 2015

With widespread abuse of IR35 tax rules, Mark Groom, vice chair, employment taxes technical committee of CIOT, and Deloitte partner, considers how proposed reforms to the tax system will hit personal service companies

On 17 July, HMRC issued a document on the intermediaries legislation, which could mark the end of IR35 as we have known it for the past 15 years since it was introduced in 2000.

For the uninitiated, IR35 is the popular term referring to chapter 8 of part 2, Income Tax (Earnings and Pensions) Act 2003 (ITEPA), and corresponding social security regulations in SI 2000/727.

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Business | King’s Speech outlines closer trade ties with EU, less red tape

Tax | Joint PAYE liability moves to recruiters using umbrella companies

Tax | Personal tax changes from 6 April 2026

Finance | Legal updates: danger of digital handshake via email in binding contracts

Tax | Security dog handlers lose £88k PAYE tax dispute

Navigate

Tax Services

Your free features:

Sign up to Business & Accountancy Daily