Personal services company? need help...

[northernladuk]

HMRC would turn it around and argue that's a neutral point as in employment contracts the employee can give notice as well.

But it isn't as QDOS is saying.

[SueEllen]

But it isn't as QDOS is saying.

QDOS clearly pointed out that tax tribunals don't set a legal precedence. This can be interpreted as HMRC will choose it's arguments to suit the particular contractor and contract(s) in dispute. In other words they will argue away what doesn't suit them.

[Blackdog]

QDOS clearly pointed out that tax tribunals don't set a legal precedence. This can be interpreted as HMRC will choose it's arguments to suit the particular contractor and contract(s) in dispute. In other words they will argue away what doesn't suit them.

We know that tax tribunals don't set legal precedent; my point was that despite legal precedent (where Mr Justice Lightman considered the notice clause neutral in the case Lisa cited), HMRC does not choose to treat this issue as neutral. As you said, HMRC will choose its arguments accordingly.

[Wanderer]

Wanderer, apologies if I have misunderstood your post, but I'm assuming you meant a 6 month contract to supply services and not a fixed term contract (which would be a fixed term contract of employment with you as a PAYE employee of the end client)?

Sorry to be unclear, I'm talking about a typical contract where a worker trading as a LTD company is engaged by a client for a period of 6 months and they are considering their IR35 status. If this was a fixed term contract on PAYE then the question of IR35 wouldn't arise.