Oh what a tangled web
Morton, M.
Oh what a tangled web - 2001 - Taxation 146(3800) 29 March 2001, 629-631(3) .
Takes a look at the IR35 legislation, and the guidance available to tax practitioners. Notes that the Inland Revenue's "Employment Status Manual", published in late 2000, contains useful guidance on the application of the legislation. Discusses composite companies and VAT. Also offers guidance on the calculation of the deemed payment, due on 5 April. The calculation is laid out in the legislation in a nine-step calculation. Clarifies some of the points made in steps 1, 3, 4 and 7.
IR35
INLAND REVENUE
CONSULTANTS
VALUE ADDED TAX
COMPANY CARS
EMPLOYMENT STATUS
Oh what a tangled web - 2001 - Taxation 146(3800) 29 March 2001, 629-631(3) .
Takes a look at the IR35 legislation, and the guidance available to tax practitioners. Notes that the Inland Revenue's "Employment Status Manual", published in late 2000, contains useful guidance on the application of the legislation. Discusses composite companies and VAT. Also offers guidance on the calculation of the deemed payment, due on 5 April. The calculation is laid out in the legislation in a nine-step calculation. Clarifies some of the points made in steps 1, 3, 4 and 7.
IR35
INLAND REVENUE
CONSULTANTS
VALUE ADDED TAX
COMPANY CARS
EMPLOYMENT STATUS