Burkinshaw, L.J. (2017) Personal Service Companies and the Public Sector. Public Money & Management, 37 (4). pp. 253-260. ISSN 0954-0962
Abstract
Off-payroll workers in the UK, including personal service companies (PSCs), engaged by the public sector have been giving ‘assurance’ of their tax position to departments in the sector since 2012. Departments must be satisfied with the assurance. For PSCs this requires awareness of complex tax legislation (IR35), which is aimed at preventing tax avoidance. Costs may be incurred in attaining the necessary knowledge. This may bring into question costs incurred in protecting tax revenue. No similar obligation exists in the private sector.
Metadata
Item Type: | Article |
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Authors/Creators: |
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Copyright, Publisher and Additional Information: | © 2017 CIPFA. This is an author produced version of a paper subsequently published in Public Money and Management. Uploaded in accordance with the publisher's self-archiving policy. |
Dates: |
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Institution: | The University of Sheffield |
Academic Units: | The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield) |
Depositing User: | Symplectic Sheffield |
Date Deposited: | 18 Jul 2016 14:32 |
Last Modified: | 30 Sep 2018 00:38 |
Published Version: | https://doi.org/10.1080/09540962.2017.1295725 |
Status: | Published |
Publisher: | Taylor & Francis |
Refereed: | Yes |
Identification Number: | 10.1080/09540962.2017.1295725 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:102541 |