 |
|
| IR35 compliance victory for IT contractor |
An IT contractor has emerged victorious from an IR35 compliance case involving HM Revenue & Customs (HMRC).
Novak Brajkovic worked as a self-employed computer analyst and programmer with Avecia between 1998 and 2002, after which his company was served with formal notices under income tax regulations, AccountingWeb.co.uk reports.
The papers claimed Mr Brajkovic was effectively a "disguised employee" of Avecia, despite the fact that he had previously used HMRC's IR35 assistance services to check whether he was fulfilling corporate compliance obligations.
"Brajkovic did not present an image of a businessman offering his services to the marketplace; rather, of someone comfortable working for the same client on terms equivalent to employment," the website claimed HMRC had said.
However, following an appeal to the HMRC Commissioners, the authority decided the arrangement was satisfactory.
IR35 legislation was introduced in 2000 in a bid to eliminate tax and national insurance avoidance for people, like Mr Brajkovic, who work independently. |
|
|
Customer Services
0131 557 6966
|
|
|