The successor to the much-maligned IR35 tax legislation could be a tax avoidance "super law" which ill be of benefit to IT contractors.

This is the speculation from Nizar Manek, a writer at the London School of Economics, in a blog published by Reuters.

Mr Manek claims that the introduction of a General Anti-Avoidance Rule (GAAR) based on principles rather than prescriptive rules will provide more clarity for IT contractors, as it will allow law courts to produce better test cases.

Countries with similar legal systems such as New Zealand, Australia and Canada have already had success by introducing a GAAR.

"Recent case law of the Canadian Supreme Court has, for instance, developed significant interpretative guidelines for important elements of their GAAR," Mr Manek added.

Reacting to the claims, Dave Chaplin of Contractor Calculator said that it is "perfectly possible" that a GAAR will be introduced before IR35 is repealed.