Select Committee on Personal Service Companies - First Report
Personal Service Companies

Here you can browse the report which was ordered by the House of Lords to be printed 31 March 2014.


Terms of Reference


Chapter 1: Introduction

Chapter 2: The use of Personal Service Companies, relevant legislation and recent trends

Chapter 3: The continuing viability of the IR35 legislation

Chapter 4: HMRC's administration and the effect of recent reforms

Chapter 5: Implications for the lower-paid

Chapter 6: The public sector

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

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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