Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 61V
Consequences of providing fraudulent information
Section 61V deals with what happens when someone in the off-payroll working chain provides a fraudulent document to try to show that the off-payroll working rules do not apply to an engagement, and shifts the liability for income tax and NICs to the person who committed the fraud.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.