Rebecca Seeley Harris LLB (Hons) LLM MSc

Rebecca started her own consultancy over 20 years ago when the tax initiative IR35 was announced in 1999.  After a judicial review, IR35 became law in 2000 and Rebecca started advising companies on how to deal with IR35.  Since then Rebecca has continued to advise companies both nationally and internationally on how to work with a non-standard workforce in the UK jurisdiction.  She specialises in employment and tax status on all types of non-permanent positions including the self-employed, limb 'b' workers, LLP partners, personal service companies and the Construction Industry Scheme, amongst others.

What sets Rebecca apart from other advisers is that she has knowledge of both the position for tax status and for employment rights.  It is essential for businesses to understand their position from both perspectives in order to understand the pit falls.

Rebecca has lectured at the London School of Economics, spoken at many professional conferences, and written many articles for the professional press. Her focus is to understand the complex case law and to be able to decipher the legislation and how it affects different companies.

Rebecca was seconded to the Office of Tax Simplification (an independent body of HM Treasury)  in 2014 as a Senior Policy Adviser to advise the government on employment and tax status.  Reporting direct to the Chancellor, Rebecca was part of a small team of experts who drafted the Employment Status Review (2015), she then continued to advise on the review of Small Company Taxation leading on the taxation of nano companies and the self-employed and published the Review of Small Company Taxation (2016). 

As a result of that review Rebecca developed the concept of SEPA (Self-employed with Protected Assets), providing a vehicle to the self-employed to be able to protect the family home.  Rebecca also recomended the setting up of and was a representative on the Cross Government Working Group on Employment Status.  She then co-authored a focus paper into the taxation of the Gig Economy with John Whiting CBE in 2017.

Rebecca has a degree in Business Law with Honours, an LLM in International Commercial and Corporate Law (with Distinction) and an MSc in Experimental Psychology.

Rebecca received a personal letter of thanks from Philip Hammond, the current Chancellor of the Exchequer, for her work at the Office of Tax Simplification.

Rebecca received a personal letter of thanks from George Osbourne, the past Chancellor of the Exchequer, for her work on the Employment Status Review.

Employment Status legislation


Re: Legal Consulting provides a professional legal service to business, following the slogan 'making law work'.  Re: Legal is run by Rebecca Seeley Harris and Rebecca is part of a network of independent business lawyers.


There are various pieces of legislation that affect employment status including:

  • IR35 - Intermediaries Legislation
  • Employment Agencies Act 1973
  • Conduct of Employment Agencies and Employment Businesses Regulations 2003
  • Agency Workers Regulations 2010
  • Agency tax legislation (s.44 ITEPA)
  • Managed Service Company legislation
  • Off-payroll in the Public Sector
  • Off-payroll in the Private Sector

Rebecca has written many articles on the subject of 'employment status' and has been published by Butterworths Tolley, Reed Elsevier, Bloomsbury Professional, Wolter Kluwer - Croner's, and AccountingWeb amongst others.


Rebecca has also spoken at various conferences more recently for:

  • the Centre for Research for the Self-employed (CRSE),
  • the British Universities Finance Directors' Group (BUFDG),
  • Labour Business (Front Bench), and
  • the Westminster Policy Forum.


Rebecca is also a certified IBITGQ ISO27001 Information Security Management Systems (ISMS) Lead Implementer and a qualified GDPR practitioner.


"I am told that your expert legal knowledge and experience have been really valuable to the Office of Tax Simplification"


“I engaged Rebecca to support me in a review of Employment status at my previous employer. I came to hear about her work via a colleague at another university who had worked with her at the Office for Tax Simplification . Rebecca, fully supported me throughout this piece of work and made the task much more manageable by utilising her extensive experience and excellent knowledge of both the legislation and most importantly HMRC's approach. Rebecca is easy to work with and really takes the time to understand what the client requires and is always there to support, even when deadlines are tight. I would wholly recommend Rebecca and hope to work with her again in the near future.


Chris Bridgeman
Tax Manager at King's College London


“I was recommended to Rebecca shortly after I set up my company Osirian Consulting in 2000 because the legal firm I was using to prepare our contracts had created contracts which were not fit for purpose for the recruitment industry. Rebecca provided much stronger templates which protected all parties and were acceptable to our contracting and client community. We have worked closely with Rebecca over the years and the trust is so great that we now retain her for any legal or personnel issues which arise within the business. Contract recruitment throws up its share of legal issues and the last few years would have been far more challenging had it not been for Rebecca’s support and guidance and I will always be grateful to her for this. I strongly recommend Rebecca for her knowledge of the legal system, contract law and her ability to research and provide accurate guidance regardless of the matter in question.”


Colin Lapthorn
Director Osirian Consulting Ltd

“Rebecca has provided a comprehensive and thorough legal service that we rely on completely. Her advice and guidance have been faultless and she is well educated and well researched. In all matters legal she has guided and supported Osirian Ltd and others and I would have no hesitation in recommending her on both a professional and a personal level. She inspires confidence and creates trust.”

Rebecca Sewell
Project Controls Recruitment Specialist

“I have worked with Rebecca and I have also consulted her professionally. I have always found her to be reliable, knowledgeable, up-to-date with the law, meticulous and creative. Rebecca's contract work is second to none and her professional advice is authoritiative and compelling.”

Gary Mackley-Smith
Director Elicitor Ltd