CONTENTS
Terms of Reference
Summary
Chapter 1: Introduction
Personal Service Companies: a growing
phenomenon
The Committee's work
Chapter 2: The use of Personal Service Companies,
relevant legislation and recent trends
The use of Personal Service Companies
The growth of personal service companies:
'push' and 'pull' factors
The IR35 legislation
Subsequent changes to the legislation
Recent debate and proposals for reform
The OTS Review of Small Business Taxation
Autumn Statement 2013 and Finance Bill 2014
Chapter 3: The continuing viability of the
IR35 legislation
Introduction and Background
The effectiveness of the legislation
The Call for Reform
Responsibility
Chapter 4: HMRC's administration and the
effect of recent reforms
Introduction and Background
Enforcing the legislation
Taking the Risk
Recent reforms: The Business Entity Tests
and the IR35 Forum
Chapter 5: Implications for the lower-paid
Introduction and Background
Issues for the lower paid
Reduced entitlements
The issue of awareness
A role for the Low Pay Commission?
Expenses and enforcement
Chapter 6: The public sector
Introduction and Background
The principle of public sector use of personal
service companies
The limitations of the Treasury Review
Implementing the new guidance
Summary of conclusions and recommendations
Appendix 1: List of members and declarations
of interest
Appendix 2: List of witnesses
Appendix 3: Call for evidence
Appendix 4: Glossary
Appendix 5: IR35
Evidence is published online at
http://www.parliament.uk/personal-service-companies
and available for inspection at the Parliamentary
Archives (020 7219 5314)
References in footnotes to the Report are as follows:
Q refers to a question in oral evidence.
Witness names without a question reference refer
to written evidence.
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