Commentary

B9.128 Incorporation—personal service companies

Business tax
Business tax | Commentary

B9.128 Incorporation—personal service companies

Business tax | Commentary

B9.128 Incorporation—personal service companies

Some contractors and providers of services are required to incorporate by their main clients/customers. This is particularly likely where the nature of the relationship is such that the client is keen to avoid being deemed to be employing the individual. In some cases, there may previously have been an employer and employee relationship such that there is a good chance that HMRC would challenge the legitimacy of a move by the employee to self-employed status. When incorporating a business, consideration may need to be given to the IR35 rules. The detailed rules are described in Division

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial