For such a complicated piece of legislation, the HMRC's confirmation of a "light-touch" approach to IR35 is welcomed. Most businesses have been working tirelessly to prepare for the change and it is only right that they are not held to ransom for genuine mistakes that may be inevitably made in the assessment process. It is a positive and respectful decision for companies and contractors alike, and reflects the HMRC's understanding of the ongoing uncertainty, in part due to the delay in the spring Budget and the lack of detailed information.
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