A taxing question
13 September 2012
When is a consultant self-employed and when are they simply another employee? It is a question with serious financial implications for both parties, as Ray McMahon explains
With more businesses using the services of consultants and agency workers, the Inland Revenue sees this as a fruitful area for obtaining extra tax, national insurance, interest and penalties. This is known as IR35 (the name of the Revenue document that first detailed its change to consultants).
As a purchasing or supply management professional, whether you are...