Two years into an IR35 review, contractor considers folding his company

We are now approx 2 years down the road with our ir35 review.

I believe I have provided enough evidence to show that my contracts are outwith ir35 during the 2 years of this investigation.

As stated before the Revenue were persisting with an attempt to interview the human resources manager of a large multi-national company regarding my day-to-day working practices on site, even though I had not given permission. My accountant took it upon himself to contact this manager who stated he has not had any contact from the Revenue, will not have any records concerning me or my company, and could not speak to the Revenue regarding me without my permission even if he did have info. He then went on to say he would not be able to shed any light on the day-to-day working practices.

So this info has been passed to the Revenue and we await their response. I'm not holding my breath.

Going with past experience I do not believe they will simply drop things. It wouldn't surprise me if they now try and get hold of the agency/client contracts.

Being 2 years old, if they do attempt this I am seriously considering folding the company. The company would owe no-one money as no ir35 decision has been made. All other tax and n.i. would be up to date and paid.

What do you feel the implications of such a move would be? I may start up another company immediately or maybe go paye for a few months before doing so, but I am seriously fed up with the whole thing and consider settlement as extortion by the Revenue. I know this is what the Revenue are attempting to make me do, settle and pay something, but as I do not believe ir35 applies I will not do this. The Commissioners is an option, if I ever got a decision in the first place, but it costs a lot of money so I see folding the company as the potential way forward.

Any comments would be appreciated.

--

AlexA