Even at the time of the introduction of BETs, opinion among members of the Forum which introduced them was divided. Part of the problem was their purpose was never fully understood. They were intended for contractors to assess their *risk* of an IR35 investigation. However, they were used - with the Government's blessing for judging their own contractors - as a means of identifying a contractors status or compliance with IR35.
The final nail in their coffin came in a form of a condemnation from the people who had introduced them. It was then only a matter of time before they were 'voted out', and now HMRC has consigned them to the growing heap of IR35 spin-off debris. But, that has led to some quarters wondering ....what happens next?
HMRC abolishes controversial Business Entity Tests
Welcome for end of Business Entity Tests..but what follows?
And, in another move to sort out the Civil Service and its own contractors, public sector workers who take redundancy and then return to a similar position as a contractor or employee will need to repay their redundancy payments, according to proposals from the Government.
Long term IR35 watchers will recall that IR35 was introduced to prevent this 'Friday-to-Monday' scenario which involved a quick switch from employee to contractor. Seems nothing changes, and now redundancy clawback is deemed a deterrent.
Civil servants who return as contractors face redundancy clawback
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HMRC pay to informants rises to record high
Contractor pay: 10 highest-paying assignments
Upfront tax avoidance demands top £250m
Paper tax attract a fine from November
Call for policies for self-employed
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Letters from Freelancers opens up discussions on a number of subjects of interest to freelancers, including recommendations for contract search sites.
The Clubhouse is an area for 'off-topic' discussions.
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Newsletter 443
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