Home | Articles | Publications | Site Map | Search

About Us
Services
Careers
Contact Us

Internet Search

options

Page 1

Page 2

Page 3

Page 4

 Mephisto Waltz

IR35 has survived judicial review...

A man sits behind a desk in an old fashioned type of office.  He looks uncannily like John Cleese.  He looks up as another man enters and sits opposite him.  This other man looks remarkably like Michael Palin.

JC - And what can we do for you, Mr ...?

MP - Pusey, Edward Pusey.  I would like to be a devil's disciple please.

JC - I see.  What sort of disciple would you like to be.

MP - Well, I had in mind a sort of freelance role.  You know - a bit of black magic here, promoting a spot of evil there, visiting the odd coven near Willesden Junction...

JC - I'm afraid it's not as easy as that.  You see, we have to decide on your status.  For instance, you could be an employee disciple.

MP - What does that mean then?

JC - Those are the people we put on Pay As You Burn.  We make sure they keep their heads down, noses to the grindstone, that sort of thing, and if they slack off then it's straight onto the old fiery pit.  Most of them are on our Purgatory scheme, whereby we torture them with just enough hope that they may be able to retire with an adequate pension.

MP - Hmm...what sort of work do they do?

JC - Compliance mostly, inserting errors into tax returns.  The catch is that every day is February 2 - we like to work on a just-too-late basis.

MP - I don't like the sound of that.  What else have you got?

JC  - Right.  We have a sort of half-way-house - not an employee but not really in business for yourself either.  So we operate a kind of withholding tax.

MP - How does that work, then?

JC - Basically, since the wages of sin is death, you sort of die but remain among the living.  Undead, you might say.  It involves a lot of evening work and biting people in the neck.  We call it our Senior Partner scheme.

MP - It's still not quite what I had in mind.

JC - There is the full self-employment option.  It does involve a mortgage on your soul, but most people find this can be conveniently arranged through their High Street Bank.  You do, though, get to enjoy the full fruits of your labour without interference from us.  You know the sort of thing - women, fast cars, champagne...

MP - Yes, that's it.  That's what I want.  The full self-employment option.

JC - That's what they all say.  There are a few questions I need to ask first, though.

MP - Fire away.

JC - Have you got any of your own equipment?  Pitchfork, thumbscrews, time-sheet...

MP - Er... I do have an incredibly sharp pencil...

JC - Let me guess, you wanted to do the drawing part, yes?  [MP nods enthusiastically.  JC sighs resignedly.]  I suppose we might as well press on.  Do you do any work for similar organisations to our own?

MP - I did have a short spell with the Inland Revenue - does that count?

JC - I should say things are looking up.  Do you expect to be able to profit from doing your work well?  Not in the long term, obviously, 'what shall it profit a man' and all that, but taking a short-term view.

MP - Oh yes.  I'm particularly looking forward to the power and untold wealth.

JC - OK, and I think we can say that you are taking a considerable risk...so how about substitution - can you get someone else to do your dirty work for you?

MP - I am familiar with the principles of delegation, yes.

JC - Jolly good.  So - you supply your own equipment, you work on other contracts, you expect to profit from your efficiency, you you can make someone else do the real work, you are taking a real risk, and there can't be any mutual obligation because we are both completely untrustworthy.  However, we may have a teensy problem with the length of the contract...

MP - How long is that?

JC - Eternity...Still, we might be able to set up some sort of franchise operation.  Tell me, are you able to work without supervision?  I mean, can you wreak havoc and mayhem on a massive scale on your own initiative?

MP - [smiling smugly] Did I tell you I was in computers?

JC - [beaming] I'm sure we can come to a mutually acceptable arrangement, Mr Pusey...

 

Articles | Publications | Site Map | Search | About Us | Services | Careers | Contact Us

Condie & Co accepts no responsibility for any loss resulting from reliance on information contained on this site.