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Off-Payroll Tax Handbook

By: Kye Burchmore
Media of Off-Payroll Tax Handbook
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Published: 28-01-2021
Format: Paperback
Edition: 1st
Extent: 376
ISBN: 9781526512116
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP : £140.00

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Loren Epson

About Off-Payroll Tax Handbook

Off-Payroll Tax Handbook is an indispensable guide to the tax and legal implications of the new IR35 legislation to be implemented for the public sector in 2017 and for the private sector in April 2021.

A useful resource for practitioners advising their clients on how to ensure they are well prepared for the new regime, this title provides guidance on handling IR35 status determination challenges, as well as providing steps needed to prevent costly disputes. Through the use of examples, flow charts and case studies, it outlines key employment status cases and illustrates how both public and private sector rules will apply for different types of individual engagements.

Key cases include:

- Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] 2 QB 497
- Market Investigations Ltd v Minister of Pensions and Social Security [1969] 2 QB 173
- Hall v Lorimer [1993] 1 WLR 939
- Autoclenz Limited v Belcher [2011] UKSC 41
- Christa Ackroyd Media Ltd v Revenue and Customs [2019] UKUT 326 (TCC)
- Christianuyi Limited & Others v HMRC [2019] EWCA Civ 474

Table Of Contents

Chapter 1: Outline and recent developments
Chapter 2: Employment status
Chapter 3: Agency workers
Chapter 4: Umbrella companies
Chapter 5: Managed service companies
Chapter 6: IR35: Personal service companies
Chapter 7: IR35 for work at small private organisations
Chapter 8: Public sector work
Chapter 9: Private sector medium and large organisations
Chapter 10: IR35 case law
Chapter 11: Practical issues

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