-
Want to receive the latest contracting news and advice straight to your inbox? Sign up to the ContractorUK newsletter here. Every sign up will also be entered into a draw to WIN £100 Amazon vouchers!
Recent content by bluethunder99
-
B
Q: off-payroll legislation - small company exemption – UK subsidiary
Thanks, jamesbrown! I still don’t have access to Tolley/LexisNexis, so I haven’t yet been able to look through their analysis. But I found this corroboration in HMRC’s updated Employment Status Manual, relating to how groups are counted for the size computation: “Figures from all members of...- bluethunder99
- Post #9
- Forum: IR35 Reform
-
B
Q: off-payroll legislation - small company exemption – UK subsidiary
Thanks for the info, jamesbrown! I’ve just requested a 7-day trial for Tolley/LexisNexis, but I’m not sure if I’ll be able to access that, as I’m no longer based in the UK. cojak & eek: ITEPA § 60C specifically deals with groups of companies. And this overrides the provision in ITEPA § 60A...- bluethunder99
- Post #5
- Forum: IR35 Reform
-
B
Q: off-payroll legislation - small company exemption – UK subsidiary
I’ve been trying to get a definitive answer to the following situation: (a) Client is a UK-incorporated company that is wholly owned by a large multinational, and (b) Client (i.e., the UK company itself) is “small,” insofar as it qualifies for the “small companies regime,” and (c)...- bluethunder99
- Thread
- Replies: 8
- Forum: IR35 Reform
