What’s Happening With IR35?

We take a look at the latest developments with IR35, where we stand at the moment and what can be expected in the future.
Is there a high risk of enquiry at the moment?
The risk is certainly higher than it has been for several years. HMRC have significantly increased their activity and the total of 12 enquiries in 2009/10 jumped to 256 in 2012/13. Whilst official figures…