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CEST Criticised by Judiciary

published on Monday, May 13th, 2019

HMRC’s Check Employment Status for Tax (CEST) tool fails to look at the bigger picture. It’s particularly interesting to measure it against the landmark case of Hall v Lorimer (1993); where Lord Justice Nolan states: “In order to decide whether a person carries on business on his own account it is necessary to consider many […]

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Filed under: Case Law, CEST, IR35 News