Support
The main arguments adduced in favour of IR35 are:
- There are clearly cases of "Friday to Monday" — leaving on Friday as an employee and returning on Monday to the same job as a hired consultant — which are obviously tax dodges.
- That it is unfair that two workers performing the same tasks should be taxed differently, when there is no real difference between their circumstances.
- That the lower taxation applied to large companies should not be available to small companies, which are in reality one person as income earner (and perhaps a wife/husband handling the paperwork).
Read more about this topic: IR35
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