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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 / E4.907 Summary—the components of the MSC definition

E4.907 Summary—the components of the MSC definition

Personal and employment tax

In establishing whether a company meets the MSC definition, a staged approach can be taken.

Step 1

Establish whether the company provides the services of an individual, and whether the financial tests regarding payment of consideration, and the net of tax outcome are met¹.

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E5.607 Corporate members

B6.749 ATED—property developers

I7.333A Companies and replacement APR property

C1.106 Allowable capital losses

B3.340A Hire purchase of plant and machinery and similar contracts

B4.130 Summary of OECD guidelines on arm's length principle

B2.306 General tests for distinguishing between capital and revenue expenditure

E6.303A Domicile of origin

E4.622 Vans—main rules

E5.406 Employees of European Union delegations—tax exemptions

E1.1502 Tax treatment of transfers with accrued interest

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

I8.335 Valuation on death of partner in service

E1.1435 Appealing transactions in securities counteraction notices

E6.324H Nominated income and gains and the ordering rules

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