Oh what a tangled web
Series: Taxation ; 146(3800) 29 March 2001, 629-631(3)Publication details: 2001Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS63783 (Browse shelf(Opens below)) | 1 | Available | 111892-1001 |
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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.