@ Clive Harris
I also saw the writing on the wall in 1998 when IR35 was proposed, I was a contractor for over 10 years and payed a fair amount in tax and NI in those years. Even had a VAT inspection (which I passed without problems). I now work in Europe, so what has HMRC 'gained' from me in the last 9 years? nothing!! and the UK has lost another IT/Software contractor. Any modern country has to have a vibrant technology sector to compete in the world today. Glad I left says it all.