Commentary

(a) Personal performance under arrangements involving an intermediary

Division BII Taxation of Employment Income
| Commentary

(a) Personal performance under arrangements involving an intermediary

| Commentary

(3)     Does IR35 apply?

(a)     Personal performance under arrangements involving an intermediary

The legislation applies to an individual who personally performs, or is under an obligation personally to perform, services for a client and the services are provided not under a contract directly between the client and the worker but under arrangements involving an intermediary. An intermediary will often (but need not) be a company, and may be a partnership or unincorporated association of which the worker is a member. There may be more than one relevant intermediary.

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