Richard Clarke director in PricewaterhouseCoopers LLP's tax investigations practice reviews the implications of a spate of IR35 cases
The Special Commissioners' decisions in four IR35 (intermediaries legislation) cases were recently published. The four cases were: First Word Software Ltd SpC 652 MKM Computing Ltd SpC 653 Dragonfly Consulting Ltd SpC 655 and Datagate Services Ltd SpC 656.
MKM and Dragonfly were both heard by Charles Hellier and in each case he found that the IR35 provisions applied because if the services had been supplied directly by the worker the worker would have been an employee of the ultimate client.
First Word was heard by Dr Nuala Brice and Datagate by Adrian Shipwright and in each case they...
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Richard Clarke director in PricewaterhouseCoopers LLP's tax investigations practice reviews the implications of a spate of IR35 cases
The Special Commissioners' decisions in four IR35 (intermediaries legislation) cases were recently published. The four cases were: First Word Software Ltd SpC 652 MKM Computing Ltd SpC 653 Dragonfly Consulting Ltd SpC 655 and Datagate Services Ltd SpC 656.
MKM and Dragonfly were both heard by Charles Hellier and in each case he found that the IR35 provisions applied because if the services had been supplied directly by the worker the worker would have been an employee of the ultimate client.
First Word was heard by Dr Nuala Brice and Datagate by Adrian Shipwright and in each case they...
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:
