Direct taxes
Manual | Page | Comments |
---|---|---|
Employment Status Manual | Updated: ESM2002 ESM2003 ESM2004 ESM2030 ESM2035 ESM2036 ESM2037 ESM2055 | Various amendments made to guidance on agency legislation including: ● guidance covering pre-5 April 2014 position withdrawn ● commentary added on Talentcore UT decision which is noted as being the reason for the April 2014 amendments to the agency legislation ● example added to illustrate when a worker is personally providing their services and ● new and expanded guidance on establishing whether there is control supervision or direction over the manner in which the worker provides their services. References to Christa Ackroyd... |
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Direct taxes
Manual | Page | Comments |
---|---|---|
Employment Status Manual | Updated: ESM2002 ESM2003 ESM2004 ESM2030 ESM2035 ESM2036 ESM2037 ESM2055 | Various amendments made to guidance on agency legislation including: ● guidance covering pre-5 April 2014 position withdrawn ● commentary added on Talentcore UT decision which is noted as being the reason for the April 2014 amendments to the agency legislation ● example added to illustrate when a worker is personally providing their services and ● new and expanded guidance on establishing whether there is control supervision or direction over the manner in which the worker provides their services. References to Christa Ackroyd... |
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: