Computer consultants at a meeting of the small business federation at the Tory Party conference in Bournemouth, this week demanded a promise to scrap IR35 if the Conservatives were elected.
But accountant Heathcote-Amory said although it was driving people out of the UK, he could only promise a review of its operation.
With shadow chancellor Michael Portillo not announcing detailed tax plans until nearer the election, he refused to go any further.
Heathcoat-Amory also accused the government of abdicating responsibility for the administration of IR35 and leaving it up to individual tax offices to decide how to apply it.
One IT contractor said he had been given different decisions by different tax offices as to whether he should be treated as staff or self employed.
‘We must have consistency .The Tories would ensure consistent tax treatment across the Inland Revenue,’ said Heathcoat-Amory.
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