It is seventeen years since IR35 made its first appearance in UK tax. Since then the issues of employment, self-employment, status and national insurance have rarely been far from the top of HMRC’s agenda. A string of cases in the employment tribunals have seen the creation and then expansion of the new intermediate status of worker. We will look at the potential knock on effect on tax issues. The extension of the IR35 regulations in the public sector which require the end client to determine status will also be examined, as well as the options for those who have unwillingly been drawn within its ambit. The Taylor report was commissioned in order to look at how the evolving world of work should be reflected in the tax and NIC system. This will result in further changes. Finally, the First Tier Tax Tribunal has been extremely active in terms of status cases and we will look at what the recent cases mean determining status.

Jeremy Mindell has been a tax practitioner and CTA for over 25 years. He was a Senior Manager with Deloitte before becoming an in-house tax specialist with AMP and then Henderson Global Investors. He has specialised in Direct Taxation since he first trained with one of the "Big Four" firms. He serves on the Worshipful Company of Tax Advisers’ committee, which assists the Lord Mayor in international tax advice for his overseas visits. He is known on the lecture circuit as an entertaining speaker who believes that an engaged audience retains more of value from even the driest of subjects. Away from tax, Jeremy has a keen interest in history and lectures on a number of subjects, most notably on the American Civil War.