Whilst Gary Lineker and Eamonn Holmes appear to operate in similar ways when providing their services as presenters to various broadcasters, their cases demonstrate why it is important to understand general contract law, as well as tax law when analysing any arrangement that may be subject to the intermediaries legislation (IR35). The facts of each case will be key when deciding if the legislation applies, and reliance should not be placed on the number of clients that are engaged at any one time when deciding if someone is in business on their own account.
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Whilst Gary Lineker and Eamonn Holmes appear to operate in similar ways when providing their services as presenters to various broadcasters, their cases demonstrate why it is important to understand general contract law, as well as tax law when analysing any arrangement that may be subject to the intermediaries legislation (IR35). The facts of each case will be key when deciding if the legislation applies, and reliance should not be placed on the number of clients that are engaged at any one time when deciding if someone is in business on their own account.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
