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UKTECH · IT contracting & technology policy · 2000–2004

IR35, the High Court
and the contract market

Every report Richard Powell published under his own byline on UKTECH, the news record of UK IT contracting founded in March 2000.

UKTECH’s archive begins on 15 March 2000, three weeks before the intermediaries legislation known as IR35 took effect. The reports below follow the tax rule, the contractors who fought it, the agencies that placed them and the ministers and officials who answered for it.

They include the Professional Contractors Group’s judicial review of IR35 in the High Court in March 2001 and its appeal that December; interviews with Sarah Walker, the Inland Revenue official described as the architect of IR35, and with the Minister for Small Business, Nigel Griffiths; and the contract market through the downturn of 2001–02 and the recovery that followed.

All 332 remain on UKTECH under his byline. Each headline below opens the report on uktech.org.

332Bylined reports
2000–2004Years
196,000Words, approx.

Chronology · 2000–2004

2000
8 reports
From December: the Inland Revenue’s own IT skills shortage, work permits, and the recruitment industry at Recruitment2000.
2001
134 reports
The PCG’s judicial review of IR35 in the High Court and its appeal; the Conservatives’ pledge to repeal; the first IR35 case before the Special Commissioners.
2002
140 reports
Interviews with the Minister for Small Business and the author of the Self-employment Rights Bill; the Employment Agencies Act and the EU Agency Workers’ Directive.
2003
40 reports
Contractor demand back to its strongest since 1998; offshore outsourcing; identity cards.
2004
10 reports
Offshore outsourcing, phishing and Linux.

Selected reports

14 March 2001 · IR35 Two years on, IR35 protest brings Government to High Court Two years after the first online grumbles about IR35, the PCG's 12,000 members have brought the Government before the High Court over the tax's… Read on UKTECH → 22 March 2001 · Politics IR35 architect Sarah Walker defends the tax as review ends As the judicial review closed, the Revenue's lead civil servant behind IR35, Sarah Walker, gave a rare interview defending the Government's reasons… Read on UKTECH → 27 March 2001 · Politics UKTECH Exclusive: Ken Livingstone speaks out against IR35 Ken Livingstone, the Mayor of London, has added his support to fighting IR35, telling UKTECH, "It is a 'withholding tax', hampering the innovation… Read on UKTECH → 5 November 2001 · IR35 Revenue wins first IR35 case before Special Commissioners An IT contractor has lost his appeal against a Revenue decision that his contract came under IR35. Read on UKTECH → 17 June 2002 · Politics 'Who's an entrepreneur?' UKTECH.com interviews the Minister for Small Business UKTECH recently interviewed Nigel Griffiths, the Government's Minister for Small Business, about enterprise and contractors' businesses in his office… Read on UKTECH → 9 April 2004 · Business Western work will return if East is overused Western demand for Indian IT workers shows little sign of easing. Read on UKTECH →

All 332 reports, by year

2000 2001 2002 2003 2004

2000 8 reports

  1. IR admits it's being hit by skilled IT shortagePolitics
  2. Ann Swain- ATSCo at Recruitment2000Agencies
  3. Minister's substitute talks about transfer feesAgencies
  4. UKTECH at Recruitment2000, London OlympiaAgencies
  5. Work permit applications set to hit 120,000 as IT shortage bitesAgencies
  6. Dawn Primarolo stays tight-lipped about IR35 legal costsPolitics
  7. UK recruitment industry now worth £18.5bn a year, survey findsAgencies
  8. Dataworkforce and Jobserve top Sunday Times growth league tablesAgencies

2001 134 reports

  1. Is the 'online' government 'offline'?Politics
  2. Inland Revenue offers bonus to 'increase efficiency through IT'Politics
  3. Increase in contractors' rates predictedIR35
  4. Wipro beats IBM to Scottish Parliament IT contractBusiness
  5. Contractor's IR35 attack becomes Spectator cover storyIR35
  6. Start-ups forced registration may not mean "fairness for all"Politics
  7. Byers opens Marconi's $50m Delhi plant on Asia trade tripPolitics
  8. Government's 'temp to perm' quarantine debate intensifiesPolitics
  9. ATSCo call proposed industry regulations "disastrous"Agencies
  10. Leaked emails reveal job-site 'client direct' battle with agenciesAgencies
  11. Livingstone's e-business adviser a 'waste of time', says analystBusiness
  12. Contractor legislation may change: Advocate General adds supportPolitics
  13. Cabinet Office Minister writes first UKTECH Conference PaperPolitics
  14. Government pledges to back self-employed and review regulationPolitics
  15. Conservatives will repeal IR35IR35
  16. Minister's Conference Paper generates a very 'reasoned debate'Politics
  17. ATSCo sues contractor group over 'atsco' domain namesAgencies
  18. ATSCo responds to questions of using ‘bullying’ tacticsAgencies
  19. Tories launch website to deregulate ‘Red Tape Britain’Politics
  20. New review procedure to end high profile Government IT disastersPolitics
  21. PQ reveals origins of ‘Fast-Track’ imported IT professionalsPolitics
  22. Computer People admits wording was 'unfortunate'Agencies
  23. The muddy waters when a contractor becomes an 'employee'IR35
  24. Jobserve makes U-turn because 'the road ahead is being blocked'Agencies
  25. Budget Commentary: IR35 at bottom of Government’s undo listBusiness
  26. PCG ready for judicial review challenge to IR35 legalityIR35
  27. Government begins defence of IR35 on the eve of Judicial ReviewPolitics
  28. JR 1: 'I may be convinced' says JudgeIR35
  29. JR 2: Judge 'sympathetic only to uncertainty over IR35'IR35
  30. Two years on, IR35 protest brings Government to High CourtIR35
  31. Blair rejects PCG appeal to step in over IR35IR35
  32. Judge puts eight key questions to both sides in IR35 reviewIR35
  33. IR35 architect Sarah Walker defends the tax as review endsPolitics
  34. The 'real-life' Gordon, as defined by the Inland Revenue...IR35
  35. UKTECH Exclusive: Ken Livingstone speaks out against IR35Politics
  36. Inland Revenue responds to IR35 judgementIR35
  37. IR35 judicial review sparks wave of media coverageIR35
  38. Adapt to e-business or fall behind, Insead study warnsBusiness
  39. IR35 upheld, but judge faults Revenue's lack of researchIR35
  40. Contractor wins landmark court caseIR35
  41. Primarolo steers around IR35 ‘employee benefits’ issuePolitics
  42. Home Secretary launches cybercrime crack squadPolitics
  43. Revenue sends complaint to Mail on Sunday following IR35 storyPolitics
  44. Labour says repeal of IR35 would cost £1 billion per yearPolitics
  45. IT staff demand down by 40%Business
  46. Treasury to offer tax cuts for entrepreneursPolitics
  47. Conservatives release business manifestoPolitics
  48. EU plan to store communications data for seven years leakedPolitics
  49. Labour sparks fears that NI ceiling will be liftedBusiness
  50. The Employment Agencies Act is looming… What will the impact be?Agencies
  51. E-minister temporarily rewrites Labour's controversial NI policyPolitics
  52. Court of appeal overturns tribunal to rule contractor was employeeAsk the Experts
  53. Employee or not?- The answer is becoming no less 'elusive'IR35
  54. Manpower warns Labour could toughen Employment Agencies ActAgencies
  55. Demand for IT staff falls to previously unseen lowBusiness
  56. E-Envoy calls Government's IT targets "unhelpful"Politics
  57. The Cabinet re-shuffle: Implications for contracting industryPolitics
  58. REC threatens judicial review over Employment Agencies ActAgencies
  59. Blunkett eyes Green Card scheme to replace Fast-track permitsPolitics
  60. Hewitt pledges DTI shake-up to put small business firstPolitics
  61. Latest Fast-track figures revealedPolitics
  62. ATSCo urges DTI to allow tax offset for contractors' trainingAgencies
  63. 'Genuine businesses are not affected by IR35' says PMGPolitics
  64. DTI explains rules to curb abuse of fixed-term contractsPolitics
  65. IT recruitment slides again with only technicians in demandBusiness
  66. Regulatory task force tells Government to stop playing gamesPolitics
  67. Primarolo says IR35 guidance rephrased after court rulingIR35
  68. An Autumn of rates cuts for IT contractors?Business
  69. Wipro profits jump as Indian IT firms defy downturnBusiness
  70. Personal service companies 'excluded' from holiday pay rulingBusiness
  71. Employment Agencies Act reforms delayed amid industry disquietPolitics
  72. Revenue says seeking a contract opinion won't trigger IR35 reviewIR35
  73. Tax institute says rushed consultation left IR35 complex and costlyIR35
  74. Oil-rig workers are seafarers, court rules, forcing £100m tax rebateBusiness
  75. Most communications contractors now looking for permanent jobsBusiness
  76. Demand for contractors rises strongly in every sector but ITBusiness
  77. CIOT says tax code complexity risks serious malfunctionsIR35
  78. Ericsson and CitiGroup cut contractor rates and numbersBusiness
  79. Revenue recommended to pay highest ever complaints compensationBusiness
  80. RIP Act guidance set for public consultationPolitics
  81. Short-term contractors could get a raw deal, warns TUCBusiness
  82. Brown targets 'bogus self-employed' in Treasury crackdownPolitics
  83. IT contractor sent to prison for breaching CMAIT
  84. Blunkett's new immigration scheme gets language targetPolitics
  85. Revenue publishes customer service standards targets and resultsPolitics
  86. Revenue's 1,250 strong 'blunder squad' to clear 7.8m open casesPolitics
  87. Revenue updates Employment Status Manuals with more MOOBusiness
  88. Australia waters down its IR35-style personal services taxIR35
  89. REC slams TUC over Fixed Term Working Directive press releaseBusiness
  90. ATSCo welcomes increase in young ITersIT
  91. Private banks are latest to cut contractor ratesBusiness
  92. Skills shortages ease but contractor demand and rates remain lowBusiness
  93. Revenue responds to questions over Sunday Times' attackPolitics
  94. BT and IBM contractors are latest rates cuts casualtiesBusiness
  95. Revenue expands IR35 FAQ on NIC refunds and agency statusIR35
  96. DTI calls off EAA meeting with recruitment industryPolitics
  97. E-Minister and E-Envoy both demand broadband speed-upIT
  98. Government drops qualifying period for temps' annual leavePolitics
  99. Minister announces 'unfair advantage' for small businessesPolitics
  100. Employment appeal tribunal rules contractor 'not an employee'Business
  101. 'Our position on IR35 is right' says ConservativesPolitics
  102. World's first IT lifestyle census conductedIT
  103. Clients show preference for contractors over permanent staffBusiness
  104. Hewitt calls for more 'IT' girlsPolitics
  105. Regulation Task Force concerned with competitivenessBusiness
  106. e-Envoy will head up UK e-Security boostPolitics
  107. Government opens contracts to 500,000 SMEsBusiness
  108. Revenue publishes updated IR35 Deemed Payment guideIR35
  109. Management guru says contractors are future UK workforceBusiness
  110. New EURIM Chairman to lead IT policy implementation?IT
  111. IT environment for e-Government success is in place, says PorterPolitics
  112. Latest fast track visa figures releasedPolitics
  113. Revenue to offer compensation for causing 'distress'Politics
  114. e-Minister explores democracy in the information agePolitics
  115. Reduce tax burden on business, says CIOTBusiness
  116. Revenue wins first IR35 case before Special CommissionersIR35
  117. The IT agency, the contractor and the economic downturnBusiness
  118. Blair's drive to cut red tape welcomed by industryPolitics
  119. Contractors' training position 'unchanged' by suspension of ILAsBusiness
  120. 'Iniquity of IR35's tax burden' discussed in WestminsterIR35
  121. Revenue chief hits out at The Times over staff strike articlePolitics
  122. Survey puts almost a third of UK IT contractors 'on the bench'Business
  123. Battersby case was like David and Goliath, says RedstonIR35
  124. Is the only way up for the IT contracting market?Business
  125. No change over IR35's five per cent ruleIR35
  126. Visa extension only the beginning for UK-India IT relationsIT
  127. Bring tax system into 21st century, urges CIOTBusiness
  128. Revenue launches competition for new IT suppliersPolitics
  129. BCC urges Government to scrap IR35 and define 'self-employed'IR35
  130. Overturn, refer or confirm: The IR35 Appeal according to RedstonIR35
  131. PCG Appeal Day 2: Don't let this get to ECJ, Plender asks courtIR35
  132. Radical reform of work permits proposedPolitics
  133. IT contractors feel the cold of the December jobs marketBusiness
  134. MPs discuss 'narrow and restrictive' definition of 'an employee'Politics

2002 140 reports

  1. Government justifies Fast-Track foreign IT with 1999 informationPolitics
  2. Market Report - From skills shortage to surplus?Business
  3. Market Outlook 2002: IT contractor demand will grow in 2002Business
  4. Further rates cuts for contractors in 2002?Business
  5. Market Outlook 2002: Do accountants understand IR35?Business
  6. Market Outlook 2002: IT market showing signs of recoveryBusiness
  7. Government launches new e-Learning Strategy Task ForceIT
  8. January marks first contract sector upturn in four monthsBusiness
  9. UKTECH interviews Self-employment Rights Bill architectPolitics
  10. IR35 FAQ update- Computation and Penalties on P35sIR35
  11. PCG warns of IR35 harm at Institute of Directors seminarIR35
  12. EU publishes 'Small Firms Charter' reportPolitics
  13. Griffiths meets EU Minister over small business progressPolitics
  14. EU Commission adopts plan to import 1.6 million IT workersPolitics
  15. UK business representatives present joint 'wish list' paper to EUPolitics
  16. Blair calls for EU to back knowledge-based companiesPolitics
  17. Leaked Brussels temp proposals cause uproar in UK recruitment industryBusiness
  18. Revenue's IR35 chief: no plans to change the legislationIR35
  19. Putting a price on the uncertainty of IR35IR35
  20. Size and competition nothing to do with IR35, says RevenueIR35
  21. E-commerce minister urges software firms to tap DTI support fundsPolitics
  22. Government Skills Agency nears completionBusiness
  23. What the Revenue has learnt from IR35...IR35
  24. Contracting back on the up?Business
  25. EU is working in the dark over UK IT skills shortagesPolitics
  26. Haskins to step down as Better Regulation Task Force chairPolitics
  27. Revenue to extend employee-style tax perks to IR35 contractorsIR35
  28. UK has left recession with IT spending to rebound, says CEBRIT
  29. EU Temps' Charter causes industry-wide condemnationAgencies
  30. Bit-part 1930s actress could play major role in contractors' fateIR35
  31. Employees are addicted to taking advantage of weak IT securityIT
  32. BCC red tape audit invites contractors to flag regulation gripesIR35
  33. Umbrella company owes contractors thousandsBusiness
  34. Demand for contractors rises at fastest rate for 13 monthsBusiness
  35. Accountants say Revenue's tax-NIC merger failed to deliverBusiness
  36. IoD says red tape machine is forcing companies abroadBusiness
  37. Agents' fast track visa reviewAgencies
  38. What price a Budget day NIC hike to contractors?IR35
  39. Duncan Smith warns of hidden Budget taxes 'like IR35'Business
  40. Conservatives cast doubt over IR35 repeal pledgeIR35
  41. No guarantees on 'IR35-friendly' contracts with agentsIR35
  42. Agencies urged to increase marginsAgencies
  43. Sector Skills Council gets major Government cash injectionBusiness
  44. Broadband breakthrough: Oftel reports 500,000 connectionsBusiness
  45. IT demand improves for first time in 12 monthsBusiness
  46. CSSA defends use of fast track visa system on costBusiness
  47. Government announces education initiative to combat IT skills shortagesIT
  48. Government works with US over internet address managementIT
  49. Feature: Security clearance for contractorsBusiness
  50. CIOT voices concerns over Finance Bill 2002Politics
  51. Barclays 'not concerned' over highest contractor rates cutsBusiness
  52. EAA: Government announces third round of consultationAgencies
  53. Revenue's investigatory powers no longer extend to contractors' legal adviceBusiness
  54. GSK contractor from axed supplier speaks outBusiness
  55. New e-Minister has chequered history with IT contractorsPolitics
  56. PCG's FTV meeting on ice as Lord Rooker is shifted to HousingPolitics
  57. Revenue takes online self-assessment offline over security fearsBusiness
  58. Griffiths' enterprise culture plan at risk from 'stumbling blocks'Politics
  59. Upturn on the horizon? Weakest decline in IT contractor demand for 15-monthsBusiness
  60. IBM bags (another) large IT outsourcing contract, with GoodyearIT
  61. 'Who's an entrepreneur?' UKTECH.com interviews the Minister for Small BusinessPolitics
  62. Barriers to business: Where does IR35 rank with the Minister for Small Business?Politics
  63. IT literati slammed brakes on Blunkett's RIP Act amendmentsPolitics
  64. What place for contractors in the future UK flexible workforce?Politics
  65. The Minister for Small Business aka the 'Come-back Kid'Politics
  66. Contractors sceptical as Government announces new UK broadband teamIT
  67. Parliamentary Committee calls for compulsory contractors' codePolitics
  68. Revenue pulls external e-mail project over security fearsBusiness
  69. ATSCo chief warns of further skills shortages unless action is takenAgencies
  70. Nicholson quits the RECAgencies
  71. Study says content is key driver for broadbandIT
  72. Low demand for IT contractors 'a real concern', says RECBusiness
  73. Government on track to meet e-targets despite bad press, says surveyPolitics
  74. IT contractor demand to turnaround with economy, says people3Business
  75. Australian 457 visa scheme harming local IT jobs, report warnsIT
  76. India and the new 'digital dragon' set to swallow global ITBusiness
  77. UKTECH survey shows contractor to permie shift has doubledBusiness
  78. Parcelforce employees urged to quit and come back self-employedIR35
  79. Further work permits changes in AustraliaIT
  80. MPs' bid to make IR35 training costs tax deductible failsIR35
  81. ATSCo warns of IT agency and client clashAgencies
  82. Consultation begins on Agency Workers' DirectivePolitics
  83. DTI consultation on draft changes to Employment Agencies ActAgencies
  84. Industry cautiously welcomes draft EAA changesAgencies
  85. Skills gaps are stifling small businesses, SBC warnsBusiness
  86. Ditching Microsoft? Government swaps 'lock-in' software for open sourcePolitics
  87. Revenue snaps back at Guardian criticismBusiness
  88. Small firms lagging on internet marketing, DTI study findsPolitics
  89. Oracle ships out to IndiaBusiness
  90. Market Report: Autumn jobs market will 'wait and see'Business
  91. CIOT's 2003 wish list slams complicated tax legislationBusiness
  92. Contractors shun Revenue contract opinionsBusiness
  93. UK tax re-classification threat to self-employedPolitics
  94. Clients fearful of using ex-contractorsBusiness
  95. Industry chiefs at loggerheads over Agency Workers' DirectiveBusiness
  96. IT workers are worst email offendersIT
  97. Market report: IT skills still falling in valueBusiness
  98. 'We're watching you' Revenue tells composite companiesIR35
  99. Contractors' concern at general state of marketBusiness
  100. From Business to Business: Building boatsBusiness
  101. Newsflash: FTV list pulledPolitics
  102. e-Government must fit public's needs, MPs warnPolitics
  103. From Business to Business: When in Romania...Business
  104. Australia tightens FTV rulesBusiness
  105. Radical new IT security guidelines announced for businessesBusiness
  106. From Business to Business: A design for managing IR35...Business
  107. Market Report: Rare skills quickly growing in demandBusiness
  108. IT freelancers are worse off under flat rate VATBusiness
  109. Business broadband costs to be 'significantly reduced'IT
  110. US firms to double spending on offshore outsourcingIT
  111. From Business to Business: The price of endeavourBusiness
  112. MEP is ignoring UK's Agency Directive warningsAgencies
  113. EDS announces revenue crisisBusiness
  114. DTI told to drop PSCs from Agency RegsAgencies
  115. Entrepreneurs held back by red tape and tax, report findsBusiness
  116. IT skills monitor aims to boost UK trainingIT
  117. MAD 4 IT aims to bridge UK digital divideIT
  118. 'Red tape day' could intensify small firms' miseryBusiness
  119. Think tank urges employment status review to address taxBusiness
  120. Freelancer Lime-IT wins IR35 battleIR35
  121. New REC Chief Exec has no agency backgroundAgencies
  122. Survey shows UK at forefront of 2003 IT recoveryBusiness
  123. Revenue busts EBT freelance companyBusiness
  124. EDS profits in freefallBusiness
  125. Market report records jump in IT freelancer demandBusiness
  126. World's e-Envoys come together in LondonPolitics
  127. From Business to Business: IT's Inn at ScotlandBusiness
  128. Global firms counting cost of failed IT projectsBusiness
  129. Only 'slight growth' for IT services in 2003, says GartnerBusiness
  130. Government's drive to boost entrepreneurship on the ropesBusiness
  131. Small business owners work into their 60sBusiness
  132. Market Report: Initial IT recovery hopes dashedBusiness
  133. Deutsche Bank: Freelancers get near 30 per cent rate cutBusiness
  134. Key report shows UK is IT 'underachiever'Politics
  135. 'Enough EU red tape!' CBI tells BlairBusiness
  136. e-commerce fraud will cost US $500 millionBusiness
  137. Skills monitor reveals 140,000 IT joblessBusiness
  138. "Ridiculous nonsense of IR35" slammed in ParliamentIR35
  139. Broadband pressure group slams OFTEL findingsBusiness
  140. Government will 'make or break' business in 2003, says CBIBusiness

2003 40 reports

  1. UK surfers hogged web over ChristmasIT
  2. 2002: Stories that shaped the yearBusiness
  3. The Agency Low-down: Part 1 - Where the work is...Agencies
  4. IT demand leapfrogs other sectorsBusiness
  5. The Agency Low-down: Part 2 - Rates and margins...Agencies
  6. Education gets IT boostIT
  7. Revenue chief warns of "ruthless" crackdownBusiness
  8. The Low-down: Part 3 - Agencies' outlook for 2003Agencies
  9. Revenue denies selling taxpayers' infoBusiness
  10. "The Koreans are coming!"Business
  11. "Get your daggers out!" agencies toldAgencies
  12. Europe must be friendlier to entrepreneursBusiness
  13. IT freelancing perils highlighted by womenIT
  14. What's happened to the freelancer premium?Business
  15. Doublespeak? Surveillance at twice WW2 levelsIT
  16. Freelance IT climbs further ahead of other sectorsBusiness
  17. e-commerce weathering downturnBusiness
  18. Senator overwhelmed by IT support for outsourcing banPolitics
  19. China could soon be second in world ITBusiness
  20. Job market decline has ceased, says JobstatsBusiness
  21. Another offshore outsourcing boom could harm IndiaBusiness
  22. Ditched telco leaves freelancers empty-handedBusiness
  23. Freelance IT demand holding steadyBusiness
  24. New speed record shows UK broadband upIT
  25. Snooping plan updates are not enough, campaigners sayPolitics
  26. World's largest IT gathering hopes to spark growthBusiness
  27. IT students get corporate backingIT
  28. Cambridge is UK's highest paying IT regionBusiness
  29. Business execs call IT shotsBusiness
  30. Ireland's bid to rescue beaten ICT BritsBusiness
  31. Online giants go to war against ID thievesIT
  32. Outsourcing crisis brewing, warns UK CEOBusiness
  33. IT demand strongest since 1998, says RECAgencies
  34. Middle Eastern appeal for 'resting' contractorsBusiness
  35. Open source of opportunityIT
  36. IT managers 'are excluded in business'Business
  37. IT contractor demand rises at fastest rate since 1998Agencies
  38. E-mail abuse increases at workIT
  39. Making big brother pay: ID card opportunitiesPolitics
  40. Counting the casualties of 'outsourcing creep'Business

2004 10 reports

  1. Offshore outsourcing is turning on its mastersBusiness
  2. Demand for IT contractors ranks secondAgencies
  3. How IT is shaping up in 2004Business
  4. What's the e-Envoy got to do with IT?Politics
  5. Next-Gen contractors to beat 'old IT'Business
  6. 'Phishers' net £60m from online bankersIT
  7. Why aren't you using Linux?IT
  8. Confidence tricksters catch surfers hook, line and sinkerIT
  9. Western work will return if East is overusedBusiness
  10. Armed eBay user 'wanted to talk' to auction winnerIT

UKTECH today

Richard Powell edits UKTECH, which still reports on IR35, the off-payroll rules and the UK contract market. His author page there lists these reports alongside his current work: uktech.org/author/richard-powell.

His earliest journalism, from 1998–99, is on the Early Work page.