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TAX AVOIDANCE, PRIVATE COMPANIES AND THE FAMILY
Journal: Science Journal "NovaInfo" (Vol.1, No. 23)Publication Date: 2014-07-01
Authors : Andrianova Darya Vladimirovna;
Page : 96-105
Keywords : ТAX AVOIDANCE; INCOME TAX; COMPANIES; IR35; INDEPENDENT TAXATION;
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Abstract
Recent media reports have revealed a substantial number of highly-paid senior civil servants and BBC presenters have been using “off payroll” arrangements and personal services companies to reduce the tax paid on their earnings. This article examines the
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