– see also Intermediaries

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