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Review IR 35 and all small business taxation

We will review IR 35, as part of a wholesale review of all small business taxation, and seek to replace it with simpler measures that prevent tax avoidance but do not place undue administrative burdens or uncertainty on the self-employed, or restrict labour market flexibility.

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The Coalition: Our programme for government
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Economics
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2. Business
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Review IR 35 and all small business taxation
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A level playing field between small and large retailers
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A one-in, one-out rule to cut red tape
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Allow social tenants to start businesses in their own homes
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Create the most competitive corporate tax regime in the G20
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End the ‘gold-plating’ of EU rules
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End the culture of ‘tick-box’ regulation
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Iimpose ‘sunset clauses’ on regulations and regulator
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Improve the competitiveness of the UK tourism industry
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Injection of private capital into Royal Mail
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Make it easier for people to set up new enterprises
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Make small business rate relief automatic
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Promote small business procurement
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Public opportunity to challenge the worst regulations
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Refocus R&D tax credit on hi-tech and small firms, and start-ups
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Reinstate an Operating and Financial Review
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Review employment and workplace laws
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Review factors that can be considered when takeovers are proposed
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Support creation of Local Enterprise Partnerships
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Sustain the Post Office network
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