Legal and adminstrative bodies give evidence on off-payroll proposals

• Parliamentlive TV: Finance Bill Sub-Committee
• Finance Bill Sub-Committee

Witnesses

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

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