Tom Evennett, EY’s Head of Private Client Services, comments on IR35:
“Despite significant lobbying from those affected, it appears that the Chancellor will be going ahead with plans, originally announced in 2018, to reform the off-payroll working rules in the private and third sectors from April 2020.
“There may be some limited good news in the Budget documents, as the commits to ‘making a number of changes to support its smooth and successful implementation,’ but it is unclear how significant these changes will be and the main thrust of the rules will be legislated in Finance Bill 2020 and implemented on 6 April 2020, as previously announced.
“The public sector has applied these rules in recent years with not insignificant challenges. It is perhaps surprising that the government is choosing to press ahead with their expansion without further consultation.”