| 000 | 01053cam a2200241 4500 | ||
|---|---|---|---|
| 001 | ABS63783 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u111892 | ||
| 100 | _aMorton, M. | ||
| 245 | _aOh what a tangled web | ||
| 260 | _c2001 | ||
| 490 |
_aTaxation _v146(3800) 29 March 2001, 629-631(3) |
||
| 520 | _aTakes 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. | ||
| 590 | _aABS | ||
| 650 | _aIR35 | ||
| 650 | _aINLAND REVENUE | ||
| 650 | _aCONSULTANTS | ||
| 650 | _aVALUE ADDED TAX | ||
| 650 | _aCOMPANY CARS | ||
| 650 | _aEMPLOYMENT STATUS | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c66685 _d66685 |
||