IR35 – if you are an interim lawyer with any sort of exposure to the public sector, then these letters and numbers have been following you around like a bad smell since last April. Of course you would have started giving off a faint whiff back in 2000, when the so called ‘intermediaries’ legislate on was first introduced. Yet it is over the course of the last 12 months that contractors, recruiters and hiring clients alike have been forcibly led into HMRC’s legislative quicksand. Now that we are all stuck waist deep, it seems fitting that I evaluate how on earth we got here and if we are sinking further.
Before I can best evaluate where we are now, it helps to re-visit the events that led us here in the first place. This is relevant, not least because, this series of events will no doubt unfurl again when IR35 is rolled out to the private sector, presumably in 2019.