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Tax Recovery on change of Employment Status  

  

The guide explains how to claim credit for the Schedule ‘D’ tax paid by a re-classified sub-contractor to be off-set against the subsequent PAYE demand.

 

Reviews the relevant legislation and  tried cases in particular the Demibourne Case.  

 

The guide includes specimen Contract for Service and a HMRC off-set Mandate (Authority).

 

Price £ 9.95