The Inland Revenue’s 9 March 1999 Budget Press Release – ‘IR35’ – was entitled ‘Countering Avoidance in the Provision of Personal Services’ - and marked the advent of what became known as the IR35 legislation.

Accountants tend to be the trusted first port-of-call about the question of employment status. To be or not to be self-employed was perhaps not the question those who were responsible for ensuring the timely analysis of actual and potential tax liabilities thought they would ever have to opine upon.