Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

A game of two halves?

KEVIN MILLER tackles the latest developments on managed service companies


  • What is the extent of an MSCP's control over the service company?
  • Professional accountancy practices are not inevitably providers
  • How helpful is HMRC guidance on the legislation?
  • The plan for an audit standard has been put on hold while HMRC take legal advice
  • The rise of one-person umbrella companies

Much has already been written about the new managed service company legislation and related transfer of tax debts rules.

See for example Anne Redston's article Round three or my paper on managed service companies published by the ICAEW Tax Faculty as Tax Practice No 17 in October 2007.

This article however focuses on some of the main practical issues for service companies and accountancy and tax advisers including:

  • What is the distinction between a managed service company...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon