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IR35
Services
IR35 was introduced by the Inland Revenue as
an anti-avoidance measure aimed at countering the use of personal
service companies (PSC) or the so called 'one-man' limited
company.
The PSC was a tax efficient way of providing services but,
since April 2000 those working through PSCs have had to establish
their employment status in order to decide whether the relevant
contract will attract Employment Income tax and NICs liabilities.
The IR35 rules only apply to work that would be regarded as
employment if undertaken directly for the client. This applies
whether the actual contract is direct with the client or through
an agency.
Rebecca has been involved in the IR35 debate since 1999. She
has written many articles on the subject and reported from
the High Court and Court of Appeal on the Judicial Review
of IR35.
Rebecca can be consulted:
- by agencies and clients for advice, information, and
contract drafting.
- by independent contractors for contract reviews and
negotiations with agencies and clients; and;
More information on IR35 can be viewed here.
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