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HMRC: We 'rigorously tested' IR35 tax-check tool... but have almost nothing to show for it

adam payne Silver badge

He said that his firm had run its own test of CEST using the 24 cases listed by HMRC – which returned the wrong assessment 42 per cent of the time

You couldn't make it up.

How many millions to fix it then? Who's paying for it?

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