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Ir35 Defence Strategies: from Contracts to Commissioners

By (author) David Smith
Format: Paperback
Publisher: LexisNexis UK, London, United Kingdom
Imprint: Tolley Publishing
Published: 19th Oct 2001
ISBN-10: 0754514269
ISBN-13: 9780754514268
Barcode No: 9780754514268
The controversial legislation relating to IR35 was brought into force in the Finance Act 2000, to counter tax avoidance relating to individual contractors and personal service companies. It aims to ensure individuals cannot avoid paying lower rates of tax by setting up intermediaries such as personal service companies. This text offers practical guidance on avoiding defending IR35 cases. It includes advice on drafting IR35-specific contracts, sample contracts and step-by-step advice on taking cases to the commissioners.

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