With all that has happened over the past few months, I thought a quick assessment of the state of IR35 might be a good idea.
With the Judicial Review now well and truly behind us, the fight continues in the hands of the P.C.G, who are heading to the European court with an appeal, in an attempt to get the legislation changed.
The election now also gone it would seem all the talk of Tory reform was also premature, as labour do not seem to have been swayed in any way by their statements. The Revenue has still not revised any part of IR35, and the proposed liasing with the P.C.G is still not a realisation.
So you may ask, what has changed since the start of all of this? Not much really except that the Revenue now has the backing of the High Court and most of the contractors out there have slightly lighter pockets!!