Market leading insight for tax experts
View online issue

Tax Investigations Update

Richard Clarke director PricewaterhouseCoopers LLP reviews some recent developments affecting tax investigations
The difficulties caused by the long-running attempts of HMRC to reclassify self-employed workers as employees emerged before the Special Commissioners recently. The case is especially of interest as it concerned the employment status of scaffolders and labourers in the construction industry — a business sector which has been under intense HMRC scrutiny over many years.
MAL Scaffolding and others v HMRC SpC 527
With the new Construction Industry Scheme arriving in 2007 the outcome of this case will be relevant to very many advisers and their clients. The question at issue was whether the workers concerned were employees of MAL Scaffolding (and its...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.