Re: "[HMRC] has predicted the reforms will recoup £1.2bn a year by 2023"
They are also the correct ones for those who should be outside IR35 but are "forced" inside/umbrella/PAYE by a client.
I would be perfectly happy to have the combination of dividend and corporation changed to match income tax + employees NI. Please note, though, that higher and additional rates already exceeds these (45%/50% vs 42%/47%).
I think you have a strange view on "perks of offsetting", though.
I used to offset mileage when visiting a client site. An employee can do the same, it is called Mileage Allowance Relief. All you have to do is complete a tax return.
I now have an electric company car, so I no longer offset mileage. Many employees can negotiate this, too, or use salary sacrifice for it.
I cannot offset clothes, as they must be wholly and exclusively for business use. This is a very narrow definition for clothes: You can't say you never wear a suit outside work, for instance.
I am able to offset meals when travelling to a client site, but rarely do. It is not worth the time of keeping the records or the effort of keeping receipts for a couple of quid, IMHO.
10% of my home? I have no idea where you got that from. If you want to go to the effort of working out the total costs of running a home, and the exact proportion of it which can be counted as business expenses, you may get that (although you have to be careful and it's a lot of work to figure it out accurately). I don't think it's worth it, and use the £4/week "use of home as office" allowance. Again, AFAIK employees can claim this too if they complete a tax return.
Biting the hand that feeds IT
