Can someone clarify something please?
It was my understanding that one of the key tests for being in IR35 is if you were contracting for the same customer for above a certain length of time.
In the public sector this kicked in a while ago and we are currently in a state of transition with contractors filling the holes while a series of new permanent jobs have gone out for advertising.
The opportunity to claim the perks of being a business (tax refunds, allowances, etc.) that are not open to permanent employees, while effectively "being" an employee to all intents and purposes (long time in the same position, with no other customers to speak of) is where the tax man seems to be targetting.
From a lay outsiders perspective, this comes across as people who have been using self-employed status to claim tax benefits, being upset about being forced to be employees and unable to use these advantages. - (the same going for employers who have saved the benefits of the social responsibility to employees, eg, pensions, holidays, etc.)
So... what am I missing here?