PAYE and the employment status conundrum

• Author:
• Martin Warren

The High Court decision in Dragonfly Consulting Ltd v HMRC concerned the application of the 'IR35' tax legislation. The legislation means that income received for the personal services of an individual, where those services are supplied through an intermediary company, can be made subject to PAYE in some circumstances.

The key question is whether the individual in question would have been an employee of the client to which their services were supplied had they been engaged direct by th... (1146 more words)

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