Tax and the labour market: taxing personal services income in the UK
In March 1999, the UK Inland Revenue (now Her Majesty’s Revenue & Customs) issued a press release (IR35) announcing changes designed to counter perceived tax avoidance through the use of intermediaries to disguise employment relationships. This paper examines the implementation of these changes,...
| Main Authors: | , |
|---|---|
| Format: | Journal Article |
| Published: |
Curtin Business School
2008
|
| Online Access: | http://hdl.handle.net/20.500.11937/3025 |