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Positive result for APSCo and IR35 Forum as HMRC withdraws Business Entity Tests

“This is another positive result for APSCo and the IR35 Forum. When I was asked to give evidence earlier in the year at the House of Lords Select Committee which was set up to review the use of Personal Service Companies, I pointed out that APSCo had very real concerns regarding the misuse of the BETs which were being utilised by some public sector departments to define an individual’s employment status for tax purposes i.e. whether a contractor is definitely inside or outside of IR35. We were particularly concerned by the scoring of the questions which made it virtually impossible for any independent professional contractor, running his or her own limited company, to pass. This was never the original intention of the BETs and the subcommittee for the IR35 Forum, of which APSCo was a part, called for their withdrawal.”

“We are therefore extremely pleased that HMRC has accepted this recommendation and trust that the Treasury will also communicate with departments to confirm that their use as a way of determining whether a contractor is in or outside of IR35, is not appropriate.”

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