But how many enterprise shops hire contract developers, hand them a laptop and cubicle and say be here from 9-5.
IR-35 is employment duck-typing. If it walks, talks, and quacks like an employee, then it's an employee and should be taxed as such, even if it claims it's an independent contractor.
Typically these contractors pay themselves a mixture of dividends and normal paye pay to minimise tax, and the gov is saying the dividends were never really dividends so they need to pay tax and ni on them including the employers ni.
Currently this is limited to specific staffing agencies who actively instructed new contractors to create a personal company but I don't think it will stop there.
I've long felt most contractors are well within ir35 and it has been tollerated. This may be ending.