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: | , |
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| Format: | Journal Article |
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Curtin Business School
2008
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| Online Access: | http://hdl.handle.net/20.500.11937/3025 |
| _version_ | 1848744116668596224 |
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| author | Oats, Lynne Sadler, Pauline |
| author_facet | Oats, Lynne Sadler, Pauline |
| author_sort | Oats, Lynne |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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, demonstrating that resistance to a proposedfiscal measure can influence the way in which it is eventually enacted. Reference is made to the Welfare Reform and Pension Bill: Regulatory Impact Assessment (1999), the Professional Contractors Group, and The Queen & Commissioners of Inland Revenue ex parte (1) Professional Contractors Group Ltd (2) Ruud van Zundert (3) Square Mile Projects Ltd. |
| first_indexed | 2025-11-14T05:56:21Z |
| format | Journal Article |
| id | curtin-20.500.11937-3025 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T05:56:21Z |
| publishDate | 2008 |
| publisher | Curtin Business School |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-30252017-01-30T10:27:51Z Tax and the labour market: taxing personal services income in the UK Oats, Lynne Sadler, Pauline 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, demonstrating that resistance to a proposedfiscal measure can influence the way in which it is eventually enacted. Reference is made to the Welfare Reform and Pension Bill: Regulatory Impact Assessment (1999), the Professional Contractors Group, and The Queen & Commissioners of Inland Revenue ex parte (1) Professional Contractors Group Ltd (2) Ruud van Zundert (3) Square Mile Projects Ltd. 2008 Journal Article http://hdl.handle.net/20.500.11937/3025 Curtin Business School fulltext |
| spellingShingle | Oats, Lynne Sadler, Pauline Tax and the labour market: taxing personal services income in the UK |
| title | Tax and the labour market: taxing personal services income in the UK |
| title_full | Tax and the labour market: taxing personal services income in the UK |
| title_fullStr | Tax and the labour market: taxing personal services income in the UK |
| title_full_unstemmed | Tax and the labour market: taxing personal services income in the UK |
| title_short | Tax and the labour market: taxing personal services income in the UK |
| title_sort | tax and the labour market: taxing personal services income in the uk |
| url | http://hdl.handle.net/20.500.11937/3025 |