Personal service companies and the public sector Lynda Burkinshaw
By: Burkinshaw, Lynda
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Material type: 
ArticlePublisher: 2017Subject(s): SECTOR PUBLICO | ARRENDAMIENTO DE SERVICIOS | EMPRESAS DE TRABAJO TEMPORAL | EVASION FISCAL | REINO UNIDO
In:
Public money and management v. 37, n. 4, May 2017, p. 253-260Summary: Off-payroll workers in the UK, including personal service companies (PSCs), engaged by the public sector have been giving .assurance. of their taxposition to departments in the sector since 2012. Departments must be satisfiedwith the assurance. For PSCs this requires awareness of complex tax legislation(IR35), which is aimed at preventing tax avoidance. Costs may be incurred in attainingthe necessary knowledge. This may bring into question costs incurred inprotecting tax revenue. No similar obligation exists in the private sector.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 1689/2017/4 (Browse shelf) | Available | OP 1689/2017/4 |
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión. Bibliografía.
Off-payroll workers in the UK, including personal service companies (PSCs), engaged by the public sector have been giving .assurance. of their taxposition to departments in the sector since 2012. Departments must be satisfiedwith the assurance. For PSCs this requires awareness of complex tax legislation(IR35), which is aimed at preventing tax avoidance. Costs may be incurred in attainingthe necessary knowledge. This may bring into question costs incurred inprotecting tax revenue. No similar obligation exists in the private sector.
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