Originally posted by LisaContractorUmbrella
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Reply to: IR35 Strengthening Link
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Previously on "IR35 Strengthening Link"
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Office holder appears to have a wider definition for HMR&C:
‘An office in this context is, in my opinion, a post which can be recognised as existing, whether it be occupied for the time being or vacant, and which, if occupied, does not owe its existence in any way to the identity of the incumbent or his appointment to the post. It follows, I think, that the office must owe its existence to some constituent instrument, whether it be a charter, statute, declaration of trust, contract (other than a contract of personal service) or instrument of some other kind. It also follows, in my view, that the office must have a sufficient degree of continuity to admit of its being held by successive incumbents: it need not be capable of permanent or prolonged or indefinite existence, but it cannot be limited to the tenure of one man, for if it were so it would lack that independent existence which to my mind the word “office” imports. It may be that it should in some degree possess a public character, but it is not necessary to decide that point in this case, for the taxpayer’s functions in respect of which fees were received undoubtedly had such a character.’
Offices: definition
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Interim Directors caught??
Originally posted by Sausage Surprise View PostCan anyone translate it for me? What does it mean to us limited company directors or is it a "wait and see"
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Originally posted by Sausage Surprise View PostCan anyone translate it for me? What does it mean to us limited company directors or is it a "wait and see"
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It's in here, about a fifth of the way down (search for 'IR35') - http://www.hm-treasury.gov.uk/d/draf..._bill_2013.pdf
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Can anyone translate it for me? What does it mean to us limited company directors or is it a "wait and see"
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IR35 Strengthening Link
Now I know most of us tend not to use the links on the RHS ---> (or however NLUK shows it) but saw this link on IR35 changes to be included in 2013 Finance Bill.
Apologies if already covered, but I found it interesting to read.
IR35 to be strengthened on December 11th :: Contractor UKTags: None
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