My right hon. Friend is entirely correct about the plaudits that my right hon. Friend the Chancellor has received for the innovations that he has introduced to encourage entrepreneurial activity in the United Kingdom. Indeed, on the specific question about IT consultants, in the Electronic Telegraph of 3 April 2000, a commentator said that she was
sceptical at repeated threats that specialists will just move offshore to avoid
IR35. She went on to say:
The tax on most parts of the Continent is even worse than it
would be here for those consultants and that "they would be poorer" if they left here. For example, in Norway, Belgium, Germany and the Netherlands, the tax rates are higher for those workers.