In view of the forthcoming off-payroll working rules and the recent spate of IR35 cases, Stephen Pevsner (Proskauer Rose) examines what the case law tells us about the employment/self-employment test.
Since the introduction of the IR35 rules in 2000 (now in ITEPA 2003 Part 2 Chapters 8–10) there has been a perennial question around the status of workers who provide their services through intermediaries (commonly personal service companies (or PSCs) and whether they would have been considered to be employees had they engaged directly with their end client rather than through their PSC. To date (or prior to April 2017 in respect of services provided to public sector clients) the decision and tax consequences have fallen on the PSC.
This position changed to some degree in April 2017 when new rules were introduced in ITEPA 2003 Part 2 Chapter 10 which transferred the burden of employment...
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In view of the forthcoming off-payroll working rules and the recent spate of IR35 cases, Stephen Pevsner (Proskauer Rose) examines what the case law tells us about the employment/self-employment test.
Since the introduction of the IR35 rules in 2000 (now in ITEPA 2003 Part 2 Chapters 8–10) there has been a perennial question around the status of workers who provide their services through intermediaries (commonly personal service companies (or PSCs) and whether they would have been considered to be employees had they engaged directly with their end client rather than through their PSC. To date (or prior to April 2017 in respect of services provided to public sector clients) the decision and tax consequences have fallen on the PSC.
This position changed to some degree in April 2017 when new rules were introduced in ITEPA 2003 Part 2 Chapter 10 which transferred the burden of employment...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
