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2020 States’ Taxation Online Series - Part 4: Employment agents – The state of play

Published on 13 Aug 2020 | Took place at Online, National

In this session Matthew provided an overview of the history of the provisions, tracing their development over time by reference to the recent case law.

Individual sessions

Employment agents – The state of play

Author(s):  Matthew SEALEY

This paper covers:

  • the EA provisions
  • from backroad to revenue highway (with a detour or two)
  • the EA provisions and the contractor provisions – interaction or cannibalization?
  • practical examples: are they in or are they out?
  • a proposal for reform.
Materials from this session: