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GARY LINEKER V HMRC – INSANITY RULING THE ROOST! In the long history of baffling IR35 cases, the HMRC v Gary Lineker case is the maddest yet! IR35 exists to collect tax where an individual is paid through an intermediary (usually a limited company that they own) and thus pays less tax than if he or she were engaged directly by their deemed employer, and paid through PAYE. The usual practice is for the individual to pay themselves minimum wage plus dividends, expenses, etc, and thus enjoy a lower tax and National Insurance bill. And whilst it’s true that during the period in which HMRC is interested, Mr Lineker was a partner in a limited liability partnership with his ex-wife Danielle Bux. It’s also clear that Mr Lineker made the arrangements with both the BBC and BT sport directly, and paid income tax and National Insurance on all of their earnings – so there was no missing tax to claim! What on earth was going on at HMRC? If ever you wanted a definition for a waste of taxpayers’ money, look no further. Until, that is, HMRC looks to appeal the judgement. Remember Einstein’s quote? The definition of madness is doing the same thing over and over again whist expecting different outcomes. Need advice on your contract arrangements? Get in touch with the EEBS team info@eebs.co.uk or 01245 493832.
SOLVING THE WET INGRESS PROBLEMS
The attachment to an existing exterior skin of an extension results in the original exterior skin becoming an internal wall below the new roofline. If the abutting roof is flashed only, there is nothing to prevent the penetrating wetness from gravitating down into the new extension. Type X Cavitrays, from the UK’s longest- established specialist, provides the solution. Designed for insertion into existing walls is the Type X manufactured by Cavity Trays of Yeovil. This ETA-approved tray has many novel features that make the task of installation and compliance easy, swift and economical. See Type E for horizontal applications. Visit our website at www.cavitytrays.co.uk or email us on enquiries@cavitytrays.co.uk
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