Tax reform: consistent and clear?

This discussion paper is designed to contribute to the debate surrounding tax reform in the UK. Particular reference is made to the UK development known as IR35. Introduced in April 2000, this reform has already been subjected to judicial review and potentially faces expensive and complicated appeals from taxpayers wishing to avoid the impact of the reform. The underlying premise is that tax reform is undertaken without a full exploration of all possible consequences. The author aims to engender an even, objective debate and plans to extend research into the field of shifting tax paradigms.