The definition of 'involved with the company'1 for these purposes is also set down in statute2. This defines 'involved with' as being where the MSC provider or an associate (as defined; see below) of an MSC provider:
- Ìý
•ÌýÌýÌýÌý benefits financially on an ongoing basis from the provision of the services of the individual
- Ìý
•ÌýÌýÌýÌý influences or controls the provision of those services
- Ìý
•ÌýÌýÌýÌý influences or controls the way in which payments to the individual (or associates of the individual) are made
- Ìý
•ÌýÌýÌýÌý influences or controls the company's finances or any of its activities; or
- Ìý
•ÌýÌýÌýÌý gives or promotes an undertaking to make good any tax loss
An associate of the MSC provider for the purposes of this test includes a person who acts in concert with the MSC provider (and possibly other persons) for the purposes of securing that the services of the individual are provided by a company3. Ultimately this could include the end user client
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Web page updated on 17 Mar 2025 14:05