> You are using class-loaded language. Nobody says a worker is “operating via” a Big Four consultancy, but when it is a one-person company, suddenly it is framed as some artificial wrapper.
This is not classist, you're conflating 2 very different things.
A one-person company who consults for multiple clients, provides their own equipment and sets their own working hours (I have literally worked with people like this) do not fall into IR35. Whether they speak in RP, Cockney, Geordie or Scouse has no bearing on this. How much money they earn has no bearing on whether they fall into the scope of IR35.
> IR35 is not determined by how many clients you have. It is driven by the ownership structure of the company providing the services. The legislation applies where the individual delivering the work has a material interest in that company, typically 5% or more.
This is only part of it. Other criteria include right of substitution, ability to set working hours and location. Clearly a consultancy firm that provides services by multiple workers for multiple clients is very different from an individual who:
- Provides services to one client for 4 years
- Has to (in your own words) sit at the same desk as an employee
- Has to follow set hours
- Has to use equipment provided by the client
- Cannot ask another person to take over their work.
When the facts are different, the rules that are applied are different.
> Those restrictions are designed around companies owned by the worker delivering the service. The same structural suspicion is not applied to firms owned by external shareholders supplying labour in similar conditions.
Because they're two completely different types of contract and working arrangements.
> It is also not accurate to say IR35 has nothing to do with wider labour trends, because tax rules shape how work is structured in practice
I didn't say that they don't. Law and working arrangements obviously feed back into each other, it's the reason IR35 came about in the first place.
> many gig and platform workers are required to set up limited companies, and once labour is channelled into that model, the IR35 framework directly affects them, so drawing a hard line between “tax” and “Uberisation”
They're two different topics that sometimes have overlap, depending on the nature of the working arrangements.