This report from UK think tank the IFS looks at
The Tax Law Review Committee (TLRC) and the Institute for Fiscal Studies have made many contributions to the debate on tax and employment status. The TLRC first reported on the topic in 2001. This was developed in work done for the Mirrlees Review. More recently, the IFS 2017 Green Budget report returned to the subject and work is continuing in this area. We do not rehearse all the arguments in these papers in this note but aim to address some specific myths which we believe need to be dispelled.
This paper addresses some misperceptions – myths – that have built up and taken hold of the debate around the current tax structure and its relationship with employment law. Once these are understood to be myths, the way forward should be clearer.Read Full Report