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OverviewOff-Payroll Tax Handbook is an indispensable guide to the tax and legal implications of the new IR35 legislation to be implemented for the public sector in 2017 and for the private sector in April 2021. A useful resource for practitioners advising their clients on how to ensure they are well prepared for the new regime, this title provides guidance on handling IR35 status determination challenges, as well as providing steps needed to prevent costly disputes. Through the use of examples, flow charts and case studies, it outlines key employment status cases and illustrates how both public and private sector rules will apply for different types of individual engagements. Key cases include: - Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497 - Market Investigations Ltd v Minister of Pensions and Social Security [1969] 2 QB 173 - Hall v Lorimer [1993] 1 WLR 939 - Autoclenz Limited v Belcher [2011] UKSC 41 - Christa Ackroyd Media Ltd v Revenue and Customs [2019] UKUT 326 (TCC) - Christianuyi Limited & Others v HMRC [2019] EWCA Civ 474 Full Product DetailsAuthor: Kye BurchmorePublisher: Bloomsbury Publishing PLC Imprint: Bloomsbury Professional ISBN: 9781526512116ISBN 10: 1526512114 Pages: 376 Publication Date: 01 April 2021 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: To order  Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us. Table of ContentsPreface Chapter 1: Outline and recent developments Chapter 2: Employment status Chapter 3: Agency workers Chapter 4: Umbrella companies Chapter 5: Managed service companies Chapter 6: IR35: Personal service companies Chapter 7: IR35 for work at small private organisations Chapter 8: Public sector work Chapter 9: Private sector medium and large organisations Chapter 10: IR35 case law Chapter 11: Practical issues IndexReviewsAuthor InformationKye Burchmore is a director at Trinity Tax Ltd, a tax consultancy practice with expertise in IR35, employment status, agency legislation and the Managed Service Companies legislation. Kye specialised in tax law after completing his post-graduate diploma in legal practice in 2006. He has extensive experience in advising and defending companies under HMRC enquiry across many different sectors. Tab Content 6Author Website:Countries AvailableAll regions |
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