Mostly people see the announcement in the Budget as a positive step forward, and even those who previously seemed to have found a new enthusiasm for IR35 seem to have gone quiet.

Contractor accountants can pass on this welcome news for freelancers and sole traders from Mark Prisk, the small business minister. In a recent interview he said that the comprehensive review the coalition is going to undertake of business taxation will seek to replace IR35 with a long-term alternative.

So where was I…? Back refreshed from two weeks of idleness in the sun, and already looking for the next contract. Don’t seem to have missed anything too serious while I was away.

The plight of contractors, freelancers and temporary workers has once again come under the spotlight this week following the launch of the REC’s Agency Workers Directive (AWD) Toolkit.

According to a recent survey by My Accountant Friend, nearly two thirds of IT contractors could be paying too much tax.

The CIOT, a member group representing many contractor accountants, is calling on the new government to alter the way it makes the country’s tax laws. They believe that we should be following the US model which allows for more scrutiny over tax regulations.

Now the excitement of the promise actually to consider IR35 for a serious reappraisal has died down a little, I’ve been giving some thought to what that might actually mean. What can we expect Son-of-IR35 to look like?

Small businesses and contractor accountants are still in the dark as to whether the new government has set out a coherent plan that will enable them to survive the current economic conditions.

You would have thought that following last week’s news about the possible replacement (or even repeal) of IR35 that there would be signs of general celebration. But nope, not a bit of it. Quite the opposite in fact.

After 10 years of beating our collective heads against a brick wall, there is a clear commitment from the Government to do something positive about IR35. Right there. In the full manifesto. In actual black and white. Forgive me while I indulge in a loud cheer and a large whisky.

When I wrote my piece last week, I was saying I was suffering a little from having to write it before the election result was known. I didn’t think that I would still be waiting when I started putting this week’s one together…

With just over two weeks until the general election, leading contractor accountant Kate Cottrell takes a look at the main parties’ manifestos, and in particular any promises for contractors and IR35.