– see also IR35 rules; Personal service companies (IR35); Agents

Amounts charged by

Legislation/Regulatory – FA94 s. 72(1A)

Arrangements taking form of contract

Case Law – Battersby v Campbell (HMIT) (2001) Sp C 287 ; FS Consulting Ltd v McCaul (HMIT) (2002) Sp C 305

Bank payroll tax

Legislation/Regulatory – FA2010 Sch. 1, para. 11

Banks and financial institutions

Exemption

Commentary – Indirect Tax Reporter ¶40-200(1)

Monetary financial services

Commentary – Indirect Tax Reporter ¶40-100(3)

Non-monetary financial services

Commentary – Indirect Tax Reporter ¶40-150(3)

Childcare

Case Law – Staatssecretaris van Financiën v Stichting Kinderopvang Enschede (Case C-415/04). [2009] BVC 860

Cleaners

Legislation/Regulatory – IRInt. 261

Commodities

– see Commodities

Composite service companies

Legislation/Regulatory – IRInt. 261 ; TB08/02-4

Connected persons

Legislation/Regulatory – FA86 s. 80B ; FA97 s. 97(20-(5)

Control and mutuality of obligation

Case Law – MKM Computing Ltd v. R & C Commrs (2007) Sp C 653 ; Revenue and Customs Commissioners v Larkstar Data Ltd. [2009] BTC 415 ; [1995] BTC 48

Credit, entitlement to

Legislation/Regulatory – FA94 s. 55

De-registration, notification of liability

Legislation/Regulatory – SI 1994/1774 reg. 6A

Death or bankruptcy etc.

Legislation/Regulatory – FA94 s. 62(5)

Deemed employment payments

Legislation/Regulatory – CTA2009 s. 139 ; ITEPA2003 s. 56 ; ITTOIA2005 s. 163
HMRC Guidance – BIM33035 ; EIM20101

Earnings of workers supplied by

Associate, meaning

Legislation/Regulatory – SI 2000/727 reg. 3

Benefit, meaning

Legislation/Regulatory – SI 2000/727 reg. 4

Earnings, payment of

Legislation/Regulatory – SI 2001/1004 Sch. 4, para. 4A, 7

Expenses

Legislation/Regulatory – SI 2000/727 reg. 7(6), (7)

Generally

Legislation/Regulatory – SI 2003/1874 ; SI 2007/2071 ; SSCBA92 s. 4A, 4B

Intermediary, meaning

Legislation/Regulatory – SI 2000/727 reg. 5

Mileage allowances

Legislation/Regulatory – SI 2000/727 reg. 7(8)-(10)

Multiple intermediaries

Legislation/Regulatory – SI 2000/727 reg. 9-11

Provision of services through a intermediary

Legislation/Regulatory – SI 2000/727 reg. 6

Public authority, meaning

Legislation/Regulatory – SI 2000/727 reg. 3A

Transitional provisions, year 2003–04

Legislation/Regulatory – SI 2003/2079 reg. 7

Worker's attributable earnings, calculation

Legislation/Regulatory – SI 2000/727 reg. 7

Worker's attributable earnings, deemed payment

Legislation/Regulatory – SI 2000/727 reg. 8

Employment income

Associate, meaning

Legislation/Regulatory – ITEPA2003 s. 60
HMRC Guidance – EIM21671

Calculation of deemed employment payments

Legislation/Regulatory – ITEPA2003 s. 54, 55 ; SI 2005/1907 reg. 13
HMRC Guidance – CISR16270 ; EIM21765 ; ESM8135 ; ESM8155 ; ESM8175 ; ESM8180 ; ESM8185 ; ESM8190 ; ESM8195 ; ESM8200 ; ESM8205 ; ESM8220 ; ESM8310 ; ESM8325 ; ESM8365 ; ESM8385

Deduction for deemed employment payments

Legislation/Regulatory – ITTOIA2005 s. 163

Deemed employment payments

Legislation/Regulatory – ITEPA2003 s. 50, 54-57
HMRC Guidance – EIM45735 ; ESM8085 ; ESM8240 ; ESM8245 ; ESM8255

Distributions

Legislation/Regulatory – ITEPA2003 s. 58

Engagements applicable

Legislation/Regulatory – FA2013 s. 22 ; ITEPA2003 s. 49
HMRC Guidance – ESM8395

Liability where intermediary a company

Legislation/Regulatory – ITEPA2003 s. 51
HMRC Guidance – ESM8045

Liability where intermediary a partnership

Legislation/Regulatory – ITEPA2003 s. 52
HMRC Guidance – ESM8055

Liability where intermediary an individual

Legislation/Regulatory – ITEPA2003 s. 53
HMRC Guidance – ESM8060

Multiple intermediaries

Legislation/Regulatory – ITEPA2003 s. 59
HMRC Guidance – ESM8370

PAYE

Legislation/Regulatory – ITEPA2003 s. 687
HMRC Guidance – EIM11810 ; EIM11812 ; EIM11950

Employment income provided through

– see Disguised remuneration

Entertainers

Legislation/Regulatory – IRInt. 261

Exemption

Financial investments

Commentary – Indirect Tax Reporter ¶41-100(1)

Financial services

– see Finance and financial services

Insurance services

– see also Insurance intermediaries
Legislation/Regulatory – VATA94 Sch. 9, Grp. 2, item 4

Supply of services

Legislation/Regulatory – Dir. 2006/112 art. 153

Fees treated as premiums under higher rate contracts

Legislation/Regulatory – FA94 s. 52A, 73(1)

Finance and financial services

Card-handling services

Case Law – Bookit Ltd v Revenue and Customs Commissioners. [2005] BVC 612

Debt collection

Case Law – HBOS plc v Revenue and Customs Commissioners. [2009] BVC 48

Introduction of credit card

Case Law – BAA plc. [2001] BVC 2,405

Non-bank endorser of affinity or co-branded credit cards

Case Law – Customs and Excise Commissioners v BAA plc. [2002] BVC 463 ; Customs and Excise Commissioners v BAA plc; Institute of Directors v Customs and Excise Commissioners. [2003] BVC 112 ; Institute of Directors. [2002] BVC 2,065

Financial investments

Exemption

Commentary – Indirect Tax Reporter ¶41-100(1)

Outside scope/exemption with right of recovery/zero-rating

Commentary – Indirect Tax Reporter ¶41-100(3)

Gilt-edged securities, gross payments of interest

Commentary – Tax Reporter ¶345-500

Groups of companies

Legislation/Regulatory – FA94 s. 63

Insurance

– see Insurance intermediaries

Insurance and insurance services

Agreement with Norwich Union

Case Law – The Governor & Company of the Bank of Ireland [2009] BVC 2,171

Online referral/introductory service

Case Law – InsuranceWide.com Services Ltd v Revenue & Customs Commissioners; Revenue & Customs Commissioners v Trader Media Group Ltd. [2009] BVC 412 ; Revenue and Customs Commissioners v InsuranceWide.com Services Ltd & Anor. [2010] BVC 606

Reviewing of pension policies

Case Law – Century Life plc v Customs and Excise Commissioners. [2000] BVC 142 ; Century Life plc. [1999] BVC 2,129 ; Commissioners of Customs and Excise v Century Life plc. [2001] BVC 116

IR35 legislation

Applicability of

Case Law – Novasoft Ltd [2010] TC 00456

Arrangements taking form of contract

Case Law – Dragonfly Consulting Ltd v R & C Commrs (2007) Sp C 655

Direct engagement

Case Law – Datagate Services Ltd v. R & C Commrs (2007) Sp C 656 ; Dragonfly Consultancy Ltd v Revenue and Customs Commissioners. [2008] BTC 639 ; Dragonfly Consulting Ltd v R & C Commrs (2007) Sp C 655 ; First Word Software Ltd v. R & C Commrs (2007) Sp C 652 ; Island Consultants Ltd v. R & C Commrs (2007) Sp C 618 ; MKM Computing Ltd v. R & C Commrs (2007) Sp C 653

Employed earner's employment/hypothetical contract

Case Law – Alternative Book Co Ltd v. R & C Commrs (2008) Sp C 685 ; Future on Line Ltd v Faulds (HMIT) (2004) Sp C 406 ; Lime-IT Ltd v Justin (2002) Sp C 342 ; MBF Design Services Ltd [2011] TC 00912 ; Netherlane Ltd v York (HMIT) (2005) Sp C 457 ; Usetech Ltd v Young (HM Inspector of Taxes). [2005] BTC 48 ; Usetech Ltd v Young (HMIT) (2004) Sp C 404

Incompatibility with Human Rights Convention

Case Law – R (on the application of Huitson) v Revenue & Customs Commissioners. [2010] BTC 175 ; R (on the application of Huitson) v Revenue and Customs Commissioners. [2011] BTC 456 ; R (on the application of Professional Contractors Group Ltd & Ors) v Inland Revenue Commissioners. [2001] BTC 240

Judicial review

Case Law – R (on the application of Professional Contractors Group Ltd & Ors) v Inland Revenue Commissioners. [2001] BTC 240 ; R (on the application of Professional Contractors' Group Ltd & Ors) v Inland Revenue Commissioners. [2002] BTC 17

Part and parcel test

Case Law – Future Online Ltd v Faulds (HM Inspector of Taxes). [2005] BTC 226

Subcontractor or employee

Case Law – Marlen Ltd [2011] TC 01264

Witness summons, commercial risk of

Case Law – Tilbury Consulting Ltd v Gittins (HMIT) (2003) Sp C 379

Lecturers, teachers, instructors etc.

Legislation/Regulatory – IRInt. 261

Managed service companies

– see Managed service companies

Manufactured dividends and interest, overseas securities

Legislation/Regulatory – SI 1993/2004 reg. 4

Non-UK resident bank, permanent establishment borrowing funds

Legislation/Regulatory – CTA2009 s. 28

PAYE

Commentary – Tax Reporter ¶496-400

Payments to

Legislation/Regulatory – FA94 s. 73

Personal services through

Domestic workers

Commentary – Quick Overview ¶12160

Income tax

Commentary – Quick Overview ¶9025

IR35 rules

Commentary – Quick Overview ¶9025

National Insurance contributions

Commentary – Quick Overview ¶12160

Place of supply of services

Legislation/Regulatory – Dir. 2006/112 art. 46 ; VATA94 Sch. 4A, para. 10
Case Law – Firstpoint (Europe) Ltd [2011] TC 01545 ; Staatssecretaris van Financiën v Lipjes (Case C-68/03). [2008] BVC 98

Place of supply of services to non-business customers

Commentary – Indirect Tax Reporter ¶13-483

Registration

Generally

Legislation/Regulatory – FA94 s. 53AA

Notification of liability

Legislation/Regulatory – SI 1994/1774 reg. 4A

Services provided through

Commentary – Schwarz on Tax Treaties ¶19-200

Tax avoidance

Commentary – Schwarz on Tax Treaties ¶25-050

Taxable intermediary's fees, meaning

Legislation/Regulatory – SI 1994/1774 reg. 2(1)

Taxable intermediary, meaning

Legislation/Regulatory – FA94 s. 73(1)

Transfers of stock on sale to

Alternative Investment Market

Legislation/Regulatory – SI 2004/2421

EEA exchange members

Legislation/Regulatory – FA2007 Sch. 21, para. 1, 2 ; FA86 s. 80A, 80B ; FA97 s. 97(2)-(5) ; SI 2002/1975 ; SI 2005/1990

Exceptions

Legislation/Regulatory – FA2007 Sch. 21, para. 3, 4 ; FA86 s. 88A, 88B ; FA97 s. 102(4), (5) ; SI 2005/1990

Rate of duty

Legislation/Regulatory – FA86 s. 80B(7)

Recognised foreign exchange members

Legislation/Regulatory – FA2007 Sch. 21, para. 1, 2 ; FA86 s. 80A, 80B ; SI 2002/1975 ; SI 2005/1990 ; SI 2011/1085

Travel and subsistence allowances

Legislation/Regulatory – IRInt. 261