Adrian Shipwright

20 December 2007

Income tax and NIC – IR 35 legislation – If there had been a direct engagement would it have been an employment? In the circumstances No – Appeal allowed

HEADNOTE

A special commissioner decided that an individual contractor who provided his services through an intermediary company to a third party would not have been regarded as an employee if he had been engaged directly by the third party so that the intermediary was not liable to pay National Insurance contributions (NICs) and income tax under PAYE in respect of the payments made to the contractor.

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.