Liability ultimately was always with contractors, just now when HMRC claims the assessment was wrong and the client gets fined, they pay, but they can claw the

Liability ultimately was always with contractors, just now when HMRC claims the assessment was wrong and the client gets fined, they pay, but they can claw the money back from the contractor. Usually it is in the contract terms. The PAYE that becomes due is contractor's personal tax and the client could likely use unjust enrichment - the contractor was paid in error if it wasn't defined in the contract. These IR35 changes were really poorly written with only the happy path in mind.