Commentary

(d) Other contractors, agencies and employment businesses

Division BII Taxation of Employment Income
| Commentary

(d) Other contractors, agencies and employment businesses

| Commentary

(d)     Other contractors, agencies and employment businesses

There may be other contractors, such as agencies or employment businesses, in the chain between the individual and the client and the terms on which they contract cannot be ignored. The possible involvement of an agency in the chain between the worker, service company and client was recognised by Burton J in R (Professional Contractors Group Ltd) v IRC [2001] EWHC Admin 236, 74 TC 393, [2001] STC 629 who said at 651:

''It appears to me clear that the Revenue must bear in mind that

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