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Tax Investigations Update

 
Richard Clarke director PricewaterhouseCoopers LLP reviews some recent developments affecting tax investigations
 
Following several recent court cases companies need to be aware of recent court judgments which could affect the way in which they regard thier employees and contractors.
Employment status
 
HM Revenue & Customs (HMRC) will no doubt closely study the recent judgment of the Court of Appeal in an Employment Tribunal case (Muscat v Cable & Wireless plc).
 
The applicant Mr Muscat was previously employed by a telecommunications company until 2001 at which point he was made redundant. If he wished to continue providing his services he would need to do so through a limited...

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