IR35: what happens next (Record no. 67326)

MARC details
000 -LEADER
fixed length control field 01307cam a2200313 4500
001 - CONTROL NUMBER
control field X113092
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 000000n2001 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u113095
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Redston, A.
245 ## - TITLE STATEMENT
Title IR35: what happens next
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2001
490 ## - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 147(3807) 17 May 2001, 166-169(4)
520 ## - SUMMARY, ETC.
Summary, etc. Discusses the impact of the decision in the judicial review of IR35 on mutuality of obligation, the application of the 'in business on own account' principal, substitution, bonuses and agency contracts. Criticisms of the Inland Revenue's view of mutuality and use of penalties applied for incorrect returns are also considered as is its introduction of extra-statutory concession (C32) on the interaction of IR35 and the Construction Industry Scheme. Concludes that IR35 will remain controversial and difficult to operate.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element AGENCY CONTRACTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element BONUSES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSTRUCTION INDUSTRY SCHEME
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element CONSULTANTS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EMPLOYMENT STATUS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element EXTRA STATUTORY CONCESSION C32
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element INLAND REVENUE
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 PENALTIES
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element TAXES ACT 1988 S203A
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SELF EMPLOYED
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SUBCONTRACTORS
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element SUBSTITUTION
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element TAXATION
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 14/06/2001   X113092 113095-1001 06/08/2019 1 06/08/2019 Journal article