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|Suitable for||Employment tax specialists including lawyers; finance and HR directors|
Determining whether someone is employed or self-employed can be difficult, and reaching the wrong decision may be hugely expensive.
David Kirk guides the reader through the maze of apparently contradictory case law. Dividing the tests into the three groups suggested by the leading judgment, he lays out the courts’ authorities in order of importance, so that the reader can understand how the courts are likely to interpret a given set of circumstances. Most chapters end with "key points", clearly indicating how the rules will apply in practice.
IR35 issues are addressed in depth, including the practicalities of dealing with HMRC.
This thorough book also embraces the topics of officers, agency workers, personal services companies and special occupations.
"A very good guide to employment status." - Taxation
"The best tax books are both an authoritative guide to the whole field and a vehicle for clear, even provocative, points of view – and this has both attributes." - from the foreword to the fourth edition, by Jonathan Peacock QC, Lincoln's Inn
David Kirk MA (Oxon), FCA, CTA runs his own charted accountancy practice and sits on the Small Business Tax Committee of the ICAEW.
New for this edition
The fourth edition includes: