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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.8A Navigating indirect and third party employment relationships /Indirect and third party employment relationships examples / E4.861 IR35 in the public sector example

E4.861 IR35 in the public sector example

Personal and employment tax

A client in the public sector engages an agency to provide them with a freelance accountant for ad hoc services taking approximately three weeks to complete. The agency engages an accountant via the accountant's personal service company and concludes that the individual will not be subject to (or to the right of) supervision, direction

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E5.607 Corporate members

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A1.810 Limitation

A4.557 Late filing penalties—company tax returns

E8.811 National Insurance number—refusal of application

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

D3.410 Benefits provided by close companies to participators

B5.846 Charities and close companies

B5.101 What is 'farming' and 'market gardening'

B3.306 Meaning of plant and machinery

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.233 Rights issue—sale of rights nil paid