Originally posted by Euro-commuter
a) Employment Status. Which has grown up in this country with numerous bits of case law. The bit that is important for us, is where someone looks like an employee then they could actually been one. This is one reason why in the UK we work via a corporation.
b) S134 Which in a nutshell means that without a limited company the agency is obliged to deduct NI/Income tax from the fee. By making you work via an intermediary you get your income net.
S134 while it's title in a Tax consolidation act of 1988 was originally the brain child of the last Labour Government that got itself replaced by Mrs Thatcher!
Of course with a Right to be Self-Employed the reasons for S134,IR35,MSC regs et al vanish.
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