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Employment Status: A Tax Guide 5th ed

Employment Status: A Tax Guide 5th ed

  • 作者:
  • 出版商: Claritax Books
  • ISBN: 9781912386741
  • Previous Edition ISBN: 9781912386024
  • 出版时间 July 2024
  • 规格: Paperback
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only
¥1,187.69
发货时间:大约 4-5 weeks
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  • 描述 
  • 大纲 
  • 详细

    Determining whether someone is employed or self-employed can be difficult, and reaching the wrong decision may be hugely expensive.

    David Kirk guides the reader through the maze of apparently contradictory case law. Dividing the tests into the three groups suggested by the leading judgment, he lays out the courts’ authorities in order of importance, so that the reader can understand how the courts are likely to interpret a given set of circumstances. Most chapters end with “key points”, clearly indicating how the rules will apply in practice.

    IR35 issues are addressed in depth, including the practicalities of dealing with HMRC.

    This thorough book also embraces the topics of officers, agency workers, personal services companies and special occupations.

  • The taxing statutes and their interpretation
    Employed or not?
    Mutuality of obligation
    Control
    Economic reality
    Other factors affecting employment status
    Officers
    Agency workers
    Managed service companies
    Other intermediaries (IR35)
    Special cases
    Dealing with HMRC

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