Buch, Englisch, 376 Seiten, Paperback, Format (B × H): 156 mm x 234 mm
Buch, Englisch, 376 Seiten, Paperback, Format (B × H): 156 mm x 234 mm
ISBN: 978-1-5265-1211-6
Verlag: Bloomsbury Publishing PLC
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
Autoren/Hrsg.
Weitere Infos & Material
Preface
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
Index