SELF-EMPLOYMENT: CONSTRUCTION FOCUS

摘要

A controversial consultation document has been issued by the Treasury and HM Revenue & Customs entitled False self-employment in construction: taxation of workers. (See Employment Taxes Update, p70 for details.) Is this an innovative development to tackle a difficult issue that HMRC has never cracked or just cynical revenue raising? The Tax Faculty will be putting in detailed representations, so please send your comments to Anita.