IR35 Battle Won by Small IT Company

• Author:
• OUT-LAW.COM

Lime-IT, a small UK provider of IT solutions, has won a legal battle against the Inland Revenue, following a Special Commissioners’ judgment that an ‘end-user’ contract between the company and an agent was outside the scope of the controversial IR35 legislation.

IR35 is a piece of law which requires that individuals providing services via their own companies are classified as ‘directly employed’ for the purpose of calculating income tax and national insurance.

The case was brought... (194 more words)

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