This appeal concerns the application of legislation, commonly referred to as the Intermediaries Legislation or IR35, which will, if certain conditions are satisfied, treat a person whose services are provided through a service company as an employee for the purposes of PAYE and National Insurance contributions.
Judges:
Lord Justice Peter Jackson
Lord Justice Arnold
And
Sir David Richards
Citations:
[2022] EWCA Civ 502
Links:
Jurisdiction:
England and Wales
Cited by:
See also – Commissioners for Her Majestys Revenue and Customs v Atholl House Productions Ltd CA 26-Apr-2022
This appeal concerns the application of legislation, commonly referred to as the Intermediaries Legislation or IR35, which will, if certain conditions are satisfied, treat a person whose services are provided through a service company as an employee . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 09 May 2022; Ref: scu.676333