Income tax – Worker supplied through intermediaries – ‘IR 35’ s 49 ITEPA- Whether circumstances were such that had the services been provided under a contract directly with the worker the worker would have been an employee
National Insurance – Worker supplied through intermediaries – ‘IR 35’ Whether circumstances were such that had the arrangements taken the form of a direct contract with the worker the worker would have been an employee.
Citations:
[2019] UKFTT 387 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 11 July 2022; Ref: scu.639115