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100 questions on IR35 reforms unanswered, peers told

About a hundred technical questions about imminent reforms to the IR35 off-payroll working rules are “sitting with HM Revenue & Customs,” a tax expert told the House of Lords Economic Affairs Finance Bill Sub-Committee.

“We have been told that we aren’t going to get answers — instead [the answers] will become apparent from [HMRC] guidance,” Anita Monteith, senior tax policy adviser at the Institute of Chartered Accountants in England and Wales, told the subcommittee on February 10.

The subcommittee’s inquiry into the draft finance bill is focusing on the reforms set to take effect in April. It heard that the legislation itself is not ready, and that it would be unrealistic to expect everyone in the labour supply chain to understand the complex employment status rules that have led to several HMRC decisions being overturned by independent tribunals.

My news story for Tax Notes Today International (free to view), February 11:

100 Questions on IR35 Reforms Unanswered, U.K. Peers Told