Here's one for you. How many times do you think a contractor has settled an IR35 / s660a enquiry 'out of court' rather than proceeding to a full blown investigation?
The PCG's home page (
http://www.pcg.co.uk/cms/index.php) provides an indication of the number of IR35 / s660a wins vs losses but I don't think this really gives us the full picture.
I'd say for every contractor 'win', you're probably looking at ten HMRC pre court settlements. Your thoughts please....
SMGGGGGGGG