OTS says decision not to abolish IR35 was the Chancellor’s
An Office of Tax Simplification (OTS) spokesperson told the Contractor Tax website Shout99 that “The OTS review of IR35 considered a wide range of options – including abolition. Our report came down in favour of two main options – suspension, with a view to eventual abolition, or making significant improvements in HMRC\’s running of the system, as well as a third – the \’genuine business test\’. The OTS set out the arguments in the report, and does not accept that any option was given limited consideration. The proposals evolved with input from our consultative committee, however, ultimately, it was the Chancellor\’s decisions on which route to follow.”
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