– see also Intermediaries

Appeals

Commentary – Tax Reporter ¶407-700

Associate, meaning

Commentary – Tax Reporter ¶407-700

Associated companies

Commentary – Tax Reporter ¶407-700

Construction industry

Commentary – Tax Reporter ¶283-350 ; Tax Reporter ¶407-740

Deemed payments/attributable earnings

Allowable deductions

Commentary – Tax Reporter ¶214-250 ; Tax Reporter ¶708-060

Consequences for the intermediary

Commentary – Tax Reporter ¶407-680

Consequences for the worker

Commentary – Tax Reporter ¶407-670

Generally

Commentary – Tax Reporter ¶407-660
HMRC Guidance – ESM3163

Relevant event

Commentary – Tax Reporter ¶407-700

Distributions by intermediary

Commentary – Tax Reporter ¶407-710

Double taxation prevention

Commentary – Tax Reporter ¶407-710

Generally

Commentary – Tax Reporter ¶400-070

Holiday for new businesses, disapplication

Legislation/Regulatory – NICA2011 s. 6(5)

IR35 rules

Construction industry

Commentary – Tax Reporter ¶407-740

Generally

Commentary – Tax Reporter ¶407-600

Multiple intermediaries

Generally

Commentary – Tax Reporter ¶407-730

Joint and several liability

Commentary – Tax Reporter ¶407-730

Nature of the contract, determination

Commentary – Tax Reporter ¶407-700

Non-UK residents

Commentary – Tax Reporter ¶407-720

Partnerships

Commentary – Tax Reporter ¶214-250 ; Tax Reporter ¶407-630 ; Tax Reporter ¶407-700

PAYE

Commentary – Tax Reporter ¶407-680

Relevant engagement

Commentary – Tax Reporter ¶407-700

Scope of legislation

Commentary – Tax Reporter ¶407-700