THE government was originally planning to bring in a new on-line system of childcare support from this Autumn.

It is now 16 years since “IR35” first crept onto the statute book so we thought it time ‘to re-examine this. When it was first introduced it was thought that might herald the end of the “one-man” limited company, but it has proven to be less ferocious than originally feared. However, it is beginning to rear its head again.

So the polling booths have closed, the votes have been counted, the swing-o-meter has been put away for another five years, and we now have a new government.