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HM Revenue and Customs (HMRC) introduced the IR35 rules in order to prevent 'one-person' companies from avoiding the payment of National Insurance Contributions by taking their remuneration in the form of dividends.
Concerns that IR35, as it stands, lacks the desired 'bite' led to an announcement in the summer 2015 Budget that the Government intended to carry out an HMRC consultation to explore the options available to make the legislation more effective.
A document setting out a framework for discussion has now been published. Views are sought by the end of September 2015.
The summer Budget also included measures which make taking large sums by way of dividends less tax-efficient.