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Legal and adminstrative bodies give evidence on off-payroll proposals

2 March 2020

The Economic Affairs Finance Bill Sub-Committee hears evidence on legal perspectives of off-payroll reforms at 3.15pm in Committee Room 1, Palace of Westminster


Monday 2 March, Committee Room 1, Palace of Westminster

At 3.15pm

  • Bill Dodwell, Tax Director, Office of Tax Simplification (OTS)
  • Karen Thomson, Administrative Burdens Advisory Board (ABAB)

At 4.00 pm

  • Stephen Ratcliffe, Member of Legislative and Policy Committee, Employment Lawyers Association (ELA)
  • Keith Gordon, Barrister, Temple Tax Chambers
  • Caroline Colliston, Member of Tax Law and Policy sub-committee, Law Society of Scotland (LSS)

Questions for the first panel will include:

  • IR35 rules were first introduced 20 years ago. Have these rules worked as intended?
  • Should the responsibility, as previously considered by the OTS, for applying the rules be switched to the client?
  • Will the new rules shift costs from HMRC to large- and medium-sized businesses?
  • How will the new rules affect the labour market?
  • Do you agree with the HM Treasury's claim that these rules will ensure fairness between employees and people working through Personal Service Companies?

Questions for the second panel will include:

  • What lessons can be learnt from litigation on the IR35 rules?
  • Are there enough safeguards to prevent end-clients from "false" employment findings?
  • How effective is the client-led dispute resolution process likely to be? 
  • Should small businesses be excluded from the new rules?
  • Will the Chancellor's reported promise of a "soft landing" in the first year help businesses to adjust?

Further information