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Supervision, direction or control—HMRC’s latest thoughts

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Published on: 12 April 2016
Published by a LexisNexis Tax expert

Table of contents

  • Original news
  • Why does this guidance matter?
  • Why has the interim guidance been revised?
  • What does this updated guidance tell us and is it likely to be useful to employment intermediaries?

Article summary

Tax analysis: HMRC has revised its interim guidance for employment intermediaries on personally providing personal services and supervision, direction or control. Patrick Ford, partner in the tax strategy and benefits group of Squire Patton Boggs, considers the impact of this update.

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Jurisdiction(s):
United Kingdom

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