Dr J F Avery Jones

17 January 2005

National Insurance contributions – IR35 – computer services heading a team supporting and maintaining a computer system under a series of six monthly contracts – whether hypothetical contract would be an employment contract – yes – appeal dismissed

HEADNOTE

A special commissioner decided that the arrangements between an IT consultant, acting through his personal service company, and a client were such that the IR35 legislation applied to his National Insurance contributions (‘NICs’).

Facts

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.