The UK's leading contractor site. Trusted by over 100,000 monthly visitors

Personal Services Companies Inquiry

Contents:

The House of Lords Select Committee on Personal Service Companies (PSCs) was launched on 12 November 2013 to consider “the consequences of the use of personal service companies for tax collection”. A report was then published in June 2014.

The Lords’ PSC inquiry started with an oral evidence session on 25 November 2013, during which members of HMRC and the Office of Tax Simplification (OTC) gave evidence. Since then, a range of contracting’s stakeholders, including ContractorCalculator, have delivered oral and written evidence. A variety of views on PSCs, IR35 and taxation have been delivered.

Chaired by Conservative peer Baroness Noakes, the twelve-strong committee includes representatives of all major parties plus crossbenchers. Such committees can investigate and make recommendations, but their findings are not binding and may not require a response or any action from the government.

Latest news

Contractors incorporate limited companies primarily to reduce risk, shows HMRC survey

Contractors choose to incorporate primarily to reduce risk, shows research by HMRC that fills knowledge gaps revealed during the Lords’ PSC inquiry.

Others | Thursday, 9 October 2014

IR35 and PSC inquiry - Lords pour scorn on government and HMRC

IR35 and PSCs are “unfinished business”, conclude the Lords during a debate that was highly critical of the government’s response to their inquiry.

Others | Wednesday, 18 June 2014

Contractor hopes of IR35 reform dashed as Lords’ inquiry brushed aside by government

Contractor hopes that IR35 might be reformed have been dashed by the government’s response to the House of Lords Select’ Select Committee PSC inquiry.

Others | Wednesday, 11 June 2014

Contractors stuck with IR35: Government’s response to the Lords’ PSC inquiry

Contractors won’t see IR35 being repealed any time soon, according to the government’s “lacklustre” and “formulaic” response to the Lords’ inquiry.

Others | Tuesday, 10 June 2014

Lords slam IR35: benefits are unproven and HMRC needs to review them

IR35’s benefits to the Exchequer may be overstated, concludes the Lords’ PSC inquiry, as HMRC is called on to review the future of the tax.

Others | Monday, 7 April 2014

Lords’ PSC evidence increasingly polarised between vulnerable workers and contractors

Contractors and vulnerable workers are increasingly portrayed as two distinct groups in the Lord’ Personal Service Companies (PSC) inquiry evidence.

Others | Thursday, 30 January 2014