Dawn Register and Rob Woodward (BDO) consider recent decisions on the approach to assessing IR35.
We are approaching the 20th anniversary of the original ‘IR35’ announcement. In this article we discuss potential income tax and NICs assessed under the ‘intermediaries legislation’ ITEPA 2003 ss 48–61 and the Social Security Contributions (Intermediaries) Regulations SI 2000 (commonly known as IR35). The issue of ‘deemed employment’ via personal service companies (PSCs) is at the forefront of recent coverage in both the tax and non-tax media. One reason is a number of high profile cases reaching the tribunal. We consider the implications of these decisions as well as cases involving individuals not readily in the public eye.
Recent IR35 cases involved the TV presenters Lorraine Kelly ( Albatel Ltd v HMRC [2019] UKFTT 195) and 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:
Dawn Register and Rob Woodward (BDO) consider recent decisions on the approach to assessing IR35.
We are approaching the 20th anniversary of the original ‘IR35’ announcement. In this article we discuss potential income tax and NICs assessed under the ‘intermediaries legislation’ ITEPA 2003 ss 48–61 and the Social Security Contributions (Intermediaries) Regulations SI 2000 (commonly known as IR35). The issue of ‘deemed employment’ via personal service companies (PSCs) is at the forefront of recent coverage in both the tax and non-tax media. One reason is a number of high profile cases reaching the tribunal. We consider the implications of these decisions as well as cases involving individuals not readily in the public eye.
Recent IR35 cases involved the TV presenters Lorraine Kelly ( Albatel Ltd v HMRC [2019] UKFTT 195) and 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:
