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  • HMRC have won an MSC case at the court of appeal - Contractor Tap
    The Court of Appeal has dismissed a key appeal involving the provision of contractors via Managed Service Companies (MSCs), ruling in favour of HMRC The case, Christianuyi Ltd and others v HMRC , relates to five limited companies that all provided the services of individuals as contractors
  • MSC Legislation - Managed Service Company - Qdos Contractor
    The Managed Service Company (MSC) legislation is a UK tax legislation (Chapter 9, Part 2 ITEPA 2003) introduced in 2007 to combat perceived tax avoidance by contractors who were enjoying the tax benefits of working through a limited company, but without the responsibility or burden of managing that company
  • Managed Service Company legislation overview | Caunce OHara
    The legislation provides that the company will be a managed service company if there is also: a person who carries on a business of promoting or facilitating the use of companies to provide the services of individuals (“an MSC provider”) is involved with the company (1) Where a company and provider exist, the company will be an MSC
  • What is a managed service company? - Contractor Calculator
    HMRC alleged that many contractors were operating using composite company schemes via Managed Service Companies, even though their status was certainly one of being inside IR35 They claimed that many companies and contractors were ignoring the IR35 legislation
  • Managed Service Company legislation - IT Contracting
    However, CBS was found to be a Managed Service Company Provider by virtue of the amount of control and influence it had over the running of its customers’ company affairs The contractors all worked via CBS’s ‘Gold Business Service’, which was standardised, and had the following features: Costelloe set up each limited company Each





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