In recent weeks, IR35 has caused yet more uproar amongst the UK’s self-employed. HMRC have been accused of cutting corners with the legislation, with its CEST tool making headlines for all the wrong reasons.
With the consultation into the introduction of IR35 to the private sector recently concluded on 10thAugust, authorities such as IPSE and REC have called for HMRC to resolve the considerable flaws of their CEST tool.
IR35 and the CEST tool are unreliable and inconsistent. But how are they harming UK business in 2018?