IR35: what happens next
Series: Taxation ; 147(3807) 17 May 2001, 166-169(4)Publication details: 2001Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | X113092 (Browse shelf(Opens below)) | 1 | Available | 113095-1001 |
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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.