EIM45030 - Employment income provided through third parties: the Section554A gateway: all the relevant circumstances
Section 554A(12) ITEPA 2003
You must take account of all the relevant circumstances in order to get to the essence of the matter and decide whether, as a matter of fact, the conditions in EIM45025 are met and the arrangement comes through the Section 554A gateway.
This particularly holds true of conditions 2, 3 and 5 in EIM45025 (Section 554A(1)(c) and (e)).
States of mind
For example, if A or B is aware of the transactions or both of them are - that will be relevant.
But the converse does not hold. Lack of awareness is not necessarily a relevant circumstance, because lack of awareness can be arranged. It will all depend on the facts of the case.