| Commentary

(b) The notional contract

| Commentary

(b)     The notional contract

In such a case, the critical statutory question is whether 'the circumstances are such that, if the services were provided under a contract directly between the client and the worker, the worker would be regarded for income tax purposes as an employee of the client' (ITEPA 2003 s 49(1)(c)). The circumstances referred to include the terms on which the services are provided, having regard to the terms of the contracts forming part of the arrangements under which the services are provided (ITEPA 2003 s 49(4)). The legislation has

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