CIOT comments on Taylor review on modern working practices
Released 11 July 2017
The Chartered Institute of Taxation (CIOT) has issued a press release commenting on the Taylor review report on modern working practices published on 11 July 2017.
The press release focusses on the review’s proposal to maintain three categories of workers under employment law: (1) employees to whom employment protections apply; (2) the self-employed to whom employment protections do not apply; and (3) ‘workers’, a group of more casual workers who are protected by a set of baseline rights, but renaming the category of ‘worker’ as ‘dependent contractor’.
The CIOT commented that the tax status of ‘dependent contractors’ must be addressed at the same time as their employment and other rights are established as maintaining three different categories of workers (employed, ‘dependent contractor’ and self-employed) for employment law but just two for tax (employed and self-employed) is a mismatch which will result in confusion and inconsistency among taxpayers and their employers continuing.