division_name: Finance Bill &#8212; New Clause 26 - Review of impact of Act on job creation
motion: <p class="indent" pid="d442.4/3" pwmotiontext="yes">&#8220;It is right that everyone should pay their fair share of tax. But the evidence that we heard over the course of our inquiry suggests that the IR35 rules&#8212;the government&#8217;s framework to tackle tax avoidance by those in &#8216;disguised employment&#8217;&#8212;have never worked satisfactorily, throughout the whole of their 20-year history. We therefore conclude that this framework is flawed.&#8221;</p>
  
  <p class="indent" pid="d442.4/5" pwmotiontext="yes">&#8220;the government made this decision after considering the issue too narrowly, in terms of its tax take. It has severely underestimated the costs to business of implementing the changes&#8230;And it did not analyse sufficiently the unintended behavioural consequences of the proposed reforms or their wider potential impact on the labour market, and on the gig economy in particular.&#8221;</p>
  
  <p class="indent" pid="d451.1/4" pwmotiontext="yes">&#8220;I am also very clear that I have no sympathy for the people who promoted&#8230;loan schemes after the law became clear.&#8221;</p>
  
  <p class="indent" pid="d452.0/3" pwmotiontext="yes">&#8220;P knew that the loan or quasi loan should have been accounted for as income in the relevant year.&#8221;</p>
  
  <p class="indent" pid="d465.1/2" pwmotiontext="yes">&#8220;principled and highly respected&#8221;</p>