Tax and the labour market: taxing personal services income in the UK

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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,...

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Bibliographic Details
Main Authors:	Oats, Lynne, Sadler, Pauline
Format:	Journal Article
Published:	Curtin Business School 2008
Online Access:	http://hdl.handle.net/20.500.11937/3025

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