Name: ウェビナー録音 - IR35改革 - 2020年に向けた洞察とアプローチ (Webinar recording - IR35 Reform – Insights and Approaches for 2020)
Uploaded: 2021-01-14T09:40:49.000Z
Duration: 40 min 22 s
Description: VoiceTubeの動画で発音を聞きながら英語表現を覚えよう！学べる英語：

Hello and welcome to another recruitment grapevine.

I'm joined today by Luise Rainer, CEO of number Mill is going to talk through.

The public sector in in preparation touted.

So without any further ado I give to you hand over two weeks, he's going to start us off.

So I just have a briefing on the hood of number.

Mill Consulting are We are a firm of chartered accountants.

We specialize in taxation for contractors, particularly on Guy R 35 were also partnered with a legal provider called Account Tax on Dhe.

Since January 2017 we've done we've worked with some 80 organizations, uh, with regard to our 35 so consulting for them undertaking, um, technical reviews, working practice reviews, that type of thing.

And since January this year, we've done over 1100 working practice reviews of predominantly in the public sector.

So we've got quite a lot of evidence and case study information which might be of interest to die.

So let's have a little think about where I 35 came from will have a pole.

You can see before we get into the history of where I are 35 came from and incredulous 1999 press release in which it was announced on.

Have you engaged in i r 35 specialists yet?

I can see about 2/3 of you voted already.

So have you engaged on I r 35 Specialist?

Or I intend to can see most of you voted now.

So I will share the results on your screen.

So that Louise is that only about 70 75% of the audience haven't engaged in our 34 specialist.

About 20% half, 10% into this kind of what you expected.

Um, yes, because it's early days in the private sector.

I'm I think it needs to be more on the intend Thio.

People attending to leave it to the last minute potentially because they think it's not going to happen.

1999 I 35 was introduced and the reason why I hate you Marty introduced It was predominantly because they were looking for our force, a disguised employees.

They believe that some contractors were getting some tax relief that they shouldn't have been getting.

I think what HMRC have forgotten is that contractors are the lifeblood of the flexible workforce.

Andi actually having a small tax break and it is a very small tax break.

Actually, these days on, the level of dividend isn't isn't particularly great anymore than the level of expenses that can be claimed again is restricted to whole holy just business purposes.

So actually, the tax break isn't particularly fantastic anyway.

So, yes, it's about understanding what drives the flexible workforce and makes him entrepreneurial ship in the U.

Which is really important to the UK Tick s o.

I think it was quite quite disappointed on I think I'm The reality is Philip Hammond has taken an easy break there by the success of the I 35 cases wasn't particularly good.

There's some only since 1999 about 30 cases for 5 35 So the tax collection system.

So Philip Hammond it's quite clever in introducing an extension to the reforms.

Moving the liability up the chain to thievy payer making the feed Pam reliable on what that does is is that means the collection system has put the onus on the liability up the supply chain on.

That's where the nervous is come from on.

And the reason why I said that I believe it will happen in the private sector is it's been particularly effective on the tax collection system.

They thought it would collect about 500 million, and so far they've collected over 700 million.

So it's been very, very successful in the public sector.

Everybody agrees that it's easier to control in the public sector.

However, the appetite will be there to push it through.

So just to remind ourselves what's the difference?

What was the legislation done actually hasn't done anything.

The law in the case law surrounding I are 35 has not changed at all it has done is it's extended it up the supply chain, making the feet pay liable Andi, the person who makes the decision with regard to the I 35 at the end.

They have a responsibility of due care to make that decision.

So the case law itself hasn't actually changed.

What's interesting as well is that the SS told hate Marcie are have been using for the last couple of years has indeed found to be flawed.

When we run, uh, cases through it, we find it to be flawed, so it's not sophisticated enough as it is.

I I'm more actively working with HMRC to improve the tool on.

I was with them only last week on there, you know?

So the fact that there talking about adding a mutuality of obligation, for example, it is basically admitting that that part of the testing isn't in there enough degree.

So the sex tool itself is found to be flawed.

Legislation itself is based on three pieces of case law substitution personal service.

Does the individual have to provide the service themselves, organs I send somebody else in their place.

The second area of case no testing is to do with control on the manner in which somebody is control.

Are they told what to do on how to do it?

What do they use their own skill and professionalism in undertaking that work on the third test is something called mutuality of obligation.

So, for example, if a contractor is asked to work on Christmas Eve when he wants to work, go to the pantomime with his family, he can quite happily say No.

I don't want to work on Christmas Eve or as if he was an employee on he was rostered to work on Christmas Eve.

Many would have to work on Christmas Eve a fundamental difference.

So three fundamental case lord tests on in the case of Montgomery and Johnson Underwood that focuses on whether the secretary, in the particular case was an employee on the judge deemed that in order to be an employee, all three tests needed to be met.

So if I only one of the three test is met mutuality of obligation control of substitution.

The contractor isn't an employee, so this is what we need to remember.

So on that basis, mutuality of obligation, flexible workers in most cases will pass that test and therefore cannot be deemed to be an employee.

Let's have a look at mutuality of obligation in a bit of a great greater degree.

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ウェビナー録音 - IR35改革 - 2020年に向けた洞察とアプローチ (Webinar recording - IR35 Reform – Insights and Approaches for 2020)

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