Tax Bulletins Articles

• Composite and Managed Service Companies and the ‘Service company’ legislation (IR35) - Part of Tax Bulletin Article 74 - December 2004 (Opens new window)
• Service Company Legislation (IR35) & International Issues – part of Tax Bulletin Article 64 -April 2003 (Opens new window)
• Composite Service Companies and the ‘Service Company’ legislation (‘IR35’) - Part of Tax Bulletin 60 - August 2002 (Opens new window)
• Tax Bulletin Issue 51 - February 2001 (Opens new window)
• February 2000 Tax Bulletin: Guidance on application of employment status rules to workers using intermediaries

Note: Information contained within the Tax Bulletins relating to Managed / Composite Service Companies was correct at the date of publication, however the subsequent introduction of the Managed Service Company Legislation now takes precedence.