(3) A person does not fall within subsection (1)(d) merely by virtue of providing legal or accountancy services in a professional capacity. (e) gives or promotes an undertaking to make good any tax loss. (d) influences or controls the company's finances or any of its activities, or (c) influences or controls the way in which payments to the individual (or associates of the individual) are made, (b) influences or controls the provision of those services, ![]() (a) benefits financially on an ongoing basis from the provision of the services of the individual, (2) An MSC provider is “involved with the company” if the MSC provider or an associate of the MSC provider. (d) a person who carries on a business of promoting or facilitating the use of companies to provide the services of individuals (“an MSC provider”) is involved with the company. (c) the way in which those payments are made would result in the individual (or associates) receiving payments of an amount (net of tax and national insurance) exceeding that which would be received (net of tax and national insurance) if every payment in respect of the services were employment income of the individual, and (b) payments are made (directly or indirectly) to the individual (or associates of the individual) of an amount equal to the greater part or all of the consideration for the provision of the services, (a) its business consists wholly or mainly of providing (directly or indirectly) the services of an individual to other persons, (1) A company is a “managed service company” if. ![]() 6 61B Meaning of “managed service company” U.K. 15 of the amending Act) by Finance Act 2017 (c. ![]() 61A(3) inserted (with effect in accordance with Sch.
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