| 000 | 01307cam a2200313 4500 | ||
|---|---|---|---|
| 001 | X113092 | ||
| 008 | 000000n2001 000 0 eng u | ||
| 035 | _a(Sirsi) u113095 | ||
| 100 | _aRedston, A. | ||
| 245 | _aIR35: what happens next | ||
| 260 | _c2001 | ||
| 490 |
_aTaxation _v147(3807) 17 May 2001, 166-169(4) |
||
| 520 | _aDiscusses 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 | _aAGENCY CONTRACTS | ||
| 650 | _aBONUSES | ||
| 650 | _aCONSTRUCTION INDUSTRY SCHEME | ||
| 650 | _aCONSULTANTS | ||
| 650 | _aEMPLOYMENT STATUS | ||
| 650 | _aEXTRA STATUTORY CONCESSION C32 | ||
| 650 | _aINLAND REVENUE | ||
| 650 | _aIR35 | ||
| 650 | _aPENALTIES | ||
| 650 | _aTAXES ACT 1988 S203A | ||
| 650 | _aSELF EMPLOYED | ||
| 650 | _aSUBCONTRACTORS | ||
| 650 | _aSUBSTITUTION | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 999 |
_c67326 _d67326 |
||