Finance: employing self-employed people (Record no. 65716)

MARC details
000 -LEADER
fixed length control field 01297cam a2200205 4500
001 - CONTROL NUMBER
control field ABS63280
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2000 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u110195
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Penn, J
245 ## - TITLE STATEMENT
Title Finance: employing self-employed people
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2000
490 ## - SERIES STATEMENT
Series statement RIBA Journal
Volume/sequential designation 107(12) December 2000, 81-82(2)
520 ## - SUMMARY, ETC.
Summary, etc. Explains the rules on IR35 in view of the increased controls by the Inland Revenue on employment and self-employment. IR35 has implications for anyone hiring an extra person for temporary work in that they may claim to be self-employed but should the IR undertake a PAYE/NI inspection or enquire into annual accounts and questions the status of such persons, the IR may decide that they were employees and that the employer would be responsible for the employer's NI and also the employee's PAYE and NI deductions. The article, therefore, looks at the importance of determining whether a person is self-employed and provides a number of points to use when doing so. However, in January 2001 the IR35 provisions are due for judicial review, a move secured by the professional contractors group.
590 ## - LOCAL NOTE (RLIN)
Local note ABS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EMPLOYMENT
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element IR35
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SELF-EMPLOYED
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element MANAGEMENT-BUSINESS MANAGEMENT
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 08/01/2001   ABS63280 110195-1001 06/08/2019 1 06/08/2019 Journal article