Clause 38 - Provision of services through an intermediary: minor amendments
Finance Bill
5:30 pm
Mr Howard Flight (Arundel and South Downs, Conservative)
Specifically, I understand that while, the issue relating to partnership expenses has been addressed, the parallel problem that occurs when partners purchase capital assets has not been addressed, and they receive no relief in the IR35 calculation. Will the Paymaster General confirm that that is correct? If so, given what she has just said, do the Government intend to address that unfairness? If my drafting is as she says it is, I accept that, but the amendment's objective is perfectly clear and fair. I am glad to hear that she agrees with that objective.