hilaryjohnson
Joined: 01 Nov 2012 Posts: 23
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Posted: Tue Nov 20, 2012 7:31 am Post subject: What does the business entity test mean for the contractor? |
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Creating a generic test for contractors to complete in order to establish whether a contract falls foul of IR35 legislation is not quite enough. The process requires a lot more preparation, thought and expertise than that. By encouraging contractors to complete the business entity test, HMRC are effectively creating the law, not enforcing the legislation – which is their main duty.
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Guide to Contracting |
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