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

Oats, Lynne; Sadler, Pauline

169027_42815_JALAPV2008_059.pdf (785.5Kb)

Access Status

Open access

Authors

Oats, Lynne

Sadler, Pauline

Date

2008

Type

Journal Article

Metadata

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Citation

Oats, Lynne and Sadler, Pauline. 2008. Tax and the labour market: taxing personal services income in the UK. Journal of Applied Law and Policy (JALAP). pp. 59-79.

Source Title

Journal of Applied Law and Policy (JALAP)

ISSN

1836-6953

School

School of Business Law

URI

http://hdl.handle.net/20.500.11937/3025

Collection

Curtin Research Publications

Abstract

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.