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Lords committee report re IR35 etc. - 1st Report of Session 2019-20: Off-payroll working: treating people fairly HL Paper No.50

An Economic Affairs Committee Finance Bill Sub-Committee report on off-payroll working concludes the Government has not sufficiently analysed the unintended behavioural consequences of the proposed reforms and must address IR35's inherent flaws and unfairnesses. It calls on the Government to keep its promise on implementing the recommendations of the Taylor Review: that the taxation of labour should be made more consistent across different forms of employment, and that there should be a fair balance between tax, rights and risk.
Category: Taxation » Employment. Keyword(s): Personal service companies. Area(s) of law: Employment; Technology and Information; Tax.
Source: House of Lords Economic Affairs Committee Finance Bill Sub-Committee.

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