John Harrah, HMRC’s head of IR35 activity, was in front of the PAC and talks about the effectiveness of the CEST tool in respect of the interaction with the hundreds of BBC freelancers caught by the change in approach to their hiring by the BBC and subsequent treatment by HMRC for tax purposes.
The video of the hearing can be seen here.
Be warned – the video lasts almost 2 hours but gives you a good idea about how focused on the tax take they are. Compliance is the name of the game – you just need to identify what that might mean to them and whether you can agree with that interpretation!
There is a stalwart attempt to support how ‘good’ the CEST tool is – not an easy task.
Come to the IIM’s 4th April event being held at Withers LLP and in conjunction with Boyden UK interim and Qdos Acoounting. Sign up for the event here.