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Employment Status: A Tax Guide 5th Edition

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Employment Status: A Tax Guide 5th Edition

Name: Employment Status: A Tax Guide 5th Edition
Brand: Claritax Books
SKU: 9781912386741
Price: 1263.50 HKD
Availability: InStock
Author: David Kirk
ISBN: 9781912386741

By David Kirk

Claritax Books July 2024

Specifications

ISBN-13: 9781912386741
Publisher: Claritax Books
Publication: July 2024
Format: Paperback
Jurisdiction: U.K. ? Countri(es) for reference only

Details

Determining whether someone is employed or self-employed can be difficult, and reaching the wrong decision may be hugely expensive.

David Kirk guides the reader through the maze of apparently contradictory case law. Dividing the tests into the three groups suggested by the leading judgment, he lays out the courts’ authorities in order of importance, so that the reader can understand how the courts are likely to interpret a given set of circumstances. Most chapters end with “key points”, clearly indicating how the rules will apply in practice.

IR35 issues are addressed in depth, including the practicalities of dealing with HMRC.

This thorough book also embraces the topics of officers, agency workers, personal services companies and special occupations.

The taxing statutes and their interpretation

Employed or not?

Mutuality of obligation

Control

Economic reality

Other factors affecting employment status

Officers

Agency workers

Managed service companies

Other intermediaries (IR35)