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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.9 Managed service companies /Scope of the MSC legislation—introduction / E4.903 Relationship with existing employment tax law

E4.903 Relationship with existing employment tax law

Personal and employment tax

E4.903 Relationship with existing employment tax law

The relevant legislation is in ITEPA 2003, ss 61A–61J (Part 2, Ch 9), following the provisions concerning intermediaries (or IR35)¹.

MSC workers are specifically excluded from

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E5.607 Corporate members

B6.749 ATED—property developers

I7.323 APR and successions

I4.142A Liabilities which are not discharged out of the estate

I7.504 Designation for the conditional exemption

I3.750 POAT—introduction to existing arrangements

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

I8.335 Valuation on death of partner in service

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

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1212 Protector of a foreign trust

D6.711 Liquidation—capital gains implications

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

C2.1016 Option to subscribe for shares in a company (share warrants)

B2.472 Tax and tax-related expenditure

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

C3.1706 PPR relief where there is job-related accommodation