Tax Reform: Consistent and Clear. This item is unavailable.Tax Reform: Consistent and Clear

This discussion paper is designed to contribute to the debate surrounding tax reform in the United Kingdom. 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. No conclusions will necessarily be drawn, although the underlying premise is that of James & Nobes (2000) who consider tax reform is undertaken without a full exploration of all possible consequences. The author wishes to engender an even debate and plans to extend research into the field of shifting paradigms.