Personal service companies (IR35)
Appeals
Associate, meaning
Associated companies
Construction industry
Deemed payments/attributable earnings
Allowable deductions
Consequences for the intermediary
Consequences for the worker
Generally
Relevant event
Distributions by intermediary
Double taxation prevention
Generally
Holiday for new businesses, disapplication
IR35 rules
Construction industry
Generally
Multiple intermediaries
Generally
Joint and several liability
Nature of the contract, determination
Non-UK residents
Partnerships
PAYE
Relevant engagement
Scope of legislation