IR35 History | 23 September 1999 | Inland Revenue revised proposals

The Revenue publishes its 'revised proposals'

Interested parties did not have to wait long after the Revenue's meeting to discover what Ministers had decided. The following day, the Revenue published its 'revised proposals', out went the direction, supervision and control tests and in came the established self-employment tests.

While some groups welcomed these changes, there was not a lot of joy for contractors. It is true that the situation had improved somewhat, but turning the impossible into the impractical was not worthy of a celebration.

The basic problem arose because knowledge-based contractors had been prevented from working as 'self-employed'. They had set up limited companies and therefore the self-employment rules, which evolved through case law in the courts, were non-existent in the knowledge-based sector.

Inland Revenue Press Release, September 23, 1999

Summary of modified approach, September 1999

Electronics Weekly, September 24, 1999

BBC News Online, October 19, 1999