Re: Why only IT?
It's not just IT - see my post below - but the second leg of the test (is there an intermediary, ie company/partnership which you, broadly, control) is where eg accountants tend to get out of the scope. Either that, or the individuals doing the work under consultancy contracts are employees, so there's no tax to find. There are documented cases where IR35 was potentially in point for non-IT contractors; see eg http://www.taxjournal.com/tj/articles/student-loans-chief-advised-account-tax-under-ir35-40091