000			01415nab#a2200265#c#4500
003			IEF
005			20180219160923.0
008			170509s2017 GBR|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aBurkinshaw, Lynda _965346
245			_aPersonal service companies and the public sector _c Lynda Burkinshaw
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión. Bibliografía.
650		4	_aSECTOR PUBLICO _948359
650		4	_aARRENDAMIENTO DE SERVICIOS _950216
650		4	_aEMPRESAS DE TRABAJO TEMPORAL _943533
650		4	_aEVASION FISCAL _944029
650		4	_aREINO UNIDO _948241
520			_aOff-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.
773	0		_tPublic money and management _w103329 _gv. 37, n. 4, May 2017, p. 253-260
942			_cART
942			_z147887
999			_c60555 _d60555