Comment by varispeed

Workers re-hired on a contract could defend themselves against lack of employment protections by working outside IR35 and providing these protections themselves. The change takes this away as only the client will be able to decide how worker is taxed. This favour agencies over independent workers as agencies have more freedoms what business costs they can deduct from tax and what salaries to pay to their workers. This is a seemingly subtle change, that changes from benign to lethal.