The world of work is changing. Senior civil servants in the Revenue may be enjoying a job for life and a nice pension when they finish, but few of us are so lucky. Over a working career we may well work through different structures, teams and collaborations. A government wanting a knowledge-based economy should encourage such fluid structures as the channels for wealth creation. If individuals are genuinely taking on the risks of entrepreneurship and wealth creation, then this should be recognised by the tax authorities.
Tax law needs to follow the commercial facts.
We still have to see how the Revenue will interpret and implement IR35 in practice but, for now, PSCs must learn to live with IR35. The Revenue may act with sense and realism. If it does, the court battles of the last few weeks will have been worthwhile.