IR35-how to avoid the closing of the loophole (Record no. 66941)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01090cam a2200277 4500 |
| 001 - CONTROL NUMBER | |
| control field | ABS63889 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 000000n2001 000 0 eng u |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Sirsi) u112461 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Goodwyn, E. |
| 245 ## - TITLE STATEMENT | |
| Title | IR35-how to avoid the closing of the loophole |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2001 |
| 490 ## - SERIES STATEMENT | |
| Series statement | New Law Journal |
| Volume/sequential designation | 151 (6781), 27 April 2001, 617-618(2) |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Gives guidance on how to ensure that IR35 tax law does not apply following the High Court judgment on the "Inland Revenue v Professional Contractors Group" (PCG), which ruled that IR35 was not incompatible with the Treaty of Rome and the European Convention on Human Rights. Information on the Revenue's tests can be found at http://www.inlandrevenue.gov.uk/ir35. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | ABS |
| 600 ## - SUBJECT ADDED ENTRY--PERSONAL NAME | |
| Personal name | IR35 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | TAX |
| 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 | NATIONAL INSURANCE CONTRIBUTIONS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | INLAND REVENUE V PROFESSIONAL CONTRACTORS GROUPONAL CONTRACTORS GROUP |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | GUIDANCE |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CONTRACTORS |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | CONSULTANTS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | LAW-UK |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Feeney, J. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Suppress in OPAC | 0 |
| 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 | 08/05/2001 | ABS63889 | 112461-1001 | 06/08/2019 | 1 | 06/08/2019 | Journal article |