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IR35 deemed employment payment and PAYE/NIC calculations

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 6: Personal Service Companies and Off-Payroll Working Deemed employment payment Permitted deductions ‘Home to work’ travel and subsistence payments PAYE payment Deduction for corporation tax Double taxation trap IR35 investigations IR35 VAT Contractors in the construction industry ...

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