The Economic Affairs Finance Bill Sub-Committee was appointed by the House of Lords in
this session “to consider the draft Finance Bill 2019.”
It is right that everyone should pay their fair share of tax. But the evidence that we heard over the course of our inquiry suggests that the IR35 rules the Government’s framework to tackle tax avoidance by those in ‘disguised employment’—have never worked satisfactorily, throughout the whole of their 20-year history. We therefore conclude that this framework is flawed.