Onshore Employment Intermediaries

    View Authors July 2014
    Whilst we are still awaiting cases that may shed some light on how the Tribunals and courts will interpret HMRC’s new onshore intermediaries legislation (in no small part because it has only been in force from April 2014), a First-Tier Tribunal decision has now been published which is based on the preceding version of the agencies legislation. If it concerns the old law, why is it relevant? It’s relevant because the Tribunal’s decision rested on whether the workers were subject to control (or the right of control) – the very thing that is now part of the “get out of jail free” aspect of the new legislation.