In his March 1999 Budget, the Chancellor announced proposals to prevent employee status being masked by the use of an intermediary, such as a personal service company or a partnership. The controversial proposals, which came to be known as ‘IR35’ after the number of the Inland Revenue press release in which they were first unveiled, were given legislative effect by FA 2000, s. 60 and Sch. 12 and are now to be found in ITEPA 2003, Pt. 2, Ch. 8.

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