The Resource Analyzing the nonexistent contract

Analyzing the nonexistent contract

Label
Analyzing the nonexistent contract
Title
Analyzing the nonexistent contract
Creator
Subject
Language
eng
Summary
A continuing feature of the U.K. tax scene is IR35, which applies when individuals supply their services to a client through a personal service company. Recently, HM Revenue & Customs has focused its IR35 enforcement efforts on television and radio performers. In this article, the author considers three recent decisions from the First-Tier Tribunal that focused on whether an individual should be treated as an employee for purposes of the IR35 analysis
Citation source
In: Tax notes international. - Falls Church. - Vol. 94 (2019), no. 8 ; p. 737-741
http://library.link/vocab/creatorName
Johnson, T
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • income tax
  • service company
  • entertainer
  • employment income
  • case law
Label
Analyzing the nonexistent contract
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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