That this House notes with concern the 10 year anniversary of the Government's implementation of IR35;

further notes that the 1.4 million freelancers in the United Kingdom face a perpetual threat of a costly and distressing HM Revenue and Customs investigation under IR35;

further notes that IR35 obliges freelancers to spend time and money assessing their status as best they can, with contract reviews, tax investigation insurances and negotiations with clients and agencies, and that this effort would be better spent generating wealth for the UK economy;

highlights concerns expressed by the Professional Contractors Group (PCG) that 1,462 of the 1,468 cases known to PCG have resulted in no extra tax being owed;

further notes that there is no evidence that IR35 is raising any money for the Exchequer; and calls on the Treasury, in light of the current economic difficulties, to remove unnecessary barriers to enterprise and to abolish IR35 at the earliest opportunity.