Taxation logo taxation mission text

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

Pass the parcel

09 July 2013 / Nicola Stone
Issue: 4410 / Categories: Comment & Analysis , Employees , Income Tax

How should employees of offshore intermediaries be taxed?


  • Effect of IR35 on personal service companies.
  • Public sector workers found to have offshore employers.
  • Will the end client be obliged to tax the employee’s earnings?
  • HMRC are passing the buck to the end client and intermediary.

Sometimes I think the development of tax legislation is a bit like a game of pass the parcel as it would perhaps be played at Hogwarts. Layers are added rather than taken away and the gift is not necessarily one you want to receive.

Let me take you back to March 1999 and the advent of what has become known as IR35.

As employment rights had increased over the years employers were concerned about the costs and legal aspects of employment and about the removal of flexibility from their relationship with...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

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.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon