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Global HR Lawyers

Using individuals via a services company: tax considerations

19 January 2018

The labour market has become more complex in recent years, with many individuals choosing to go into business on their own account and sell their services to clients either directly, as a sole trader, or through a variety of intermediaries, such as partnerships or services companies.

Where an individual provides his services through a company, the arrangement is generally structured so that the services company supplies the individual to the client (sometimes via an employment agency) in exchange for the payment of a fee.

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