Cricket fixtures:

http://uk.cricinfo.com/link_to_database/NATIONAL/ENG/TICKETS.html

Tennis info:

http://www.wimbledon.org/default.stm

BMW films:

http://intl.bmwfilms.com/clap.asp?template=delivery&country=eurorussia&film=hostage

ff X walk through:

http://www.ffonline.com/ff10/guides.htm
http://codes.ign.com/ob2/068/014/014008.html?fromint=1

research websites:

http://www.lawresearch.com/v2/data/dbtax7.htm

http://www.taxinstitute.com.au/cda/Search/TIA_AdvSearch/1,1129,,FF.html

Composite Service Companies and the ‘Service Company’ legislation (‘IR35’)

Composite service companies exist in a number of different areas of business. These include, for example, construction, IT, teaching, medicine, accountancy etc. Composite service companies usually employ workers and then supply them to clients for whom they work. Sometimes the clients will be found via employment or recruitment agencies rather than directly via the composite service company.

The employees of a typical composite service company are normally paid a small wage or salary for the work they do - usually at or slightly above the level of the national minimum wage. However, the employees are also usually shareholders of the composite service company, and each employee will usually hold a different class of shares in that company. So, for example, Employee A will hold class ‘A’ shares, Employee B will hold class ‘B’ shares, and so on. The employee’s shareholding will then usually entitle him/her to receive dividends based on the amounts received by the composite service company for the services the employee performs for the client’s business. These dividends will supplement, often substantially, the small amount the employee is already receiving from the composite service company in wage or salary payments. Dividends may be paid on monthly or even weekly basis in some cases.

The people actually running and managing the composite service company will usually prepare all the necessary legal paperwork on behalf of the company and its employee/shareholders, including any returns to the Inland Revenue, and will charge the composite service company a weekly fee to cover administration costs.

The working arrangements as described above are fairly typical arrangements for composite service companies. However, they can obviously be organised in other ways as well. Regardless of how the composite service company is organised, it will need to consider the ‘service company’ legislation in exactly the same way that any other service company has to.

The ‘service company’ legislation says that:

where an individual ("the worker") personally performs services for the purposes of a business carried on by another person ("the client"); but

does so via a service company rather than directly; and

works for the client in such a way that they would be regarded as an employee of the client, had they worked for them directly rather than via the service company;

then the service company will have to deduct and account for tax under PAYE and Class 1 National Insurance contributions in respect of that worker on (broadly) all of the money the service company receives from the client in respect of work done for the client by that worker.

This legislation applies equally whether the service company employs only one or two workers or whether, as a composite service company, it employs many workers.

In some cases, the number of employees/shareholders in a composite service company exceeds 20. This makes no difference to the applicability or otherwise of the ‘service company’ legislation. The service company legislation will apply in any situation where the relevant conditions are met and the worker either holds 5% of the shares in the service company or receives payments which ‘could reasonably be taken to represent remuneration for services provided by the worker to the client’.

We are monitoring compliance with the ‘service company’ legislation as part of our general programme for supporting voluntary compliance and for tackling non-compliance.


Schedule 12 FA 2000 and the Social Security Contributions (Intermediaries) Regulations 2000
paragraph 3(1)(a) and (4) of Schedule 12 FA 2000 and regulation 5(2)(b)(i) and (4) of the Social Security Contributions (Intermediaries) Regulations 2000

paragraph 3(1)(b) of Schedule 12 FA 2000 and regulation 5(2)(b)(ii) of the Social Security Contributions (Intermediaries) Regulations 2000

www.passportstamp.com

application text:

Good morning.
I would like to register my interest in undertaking temporary or contract work through XXXXXXXXXX. I attach my resume for your review.

I am a fully qualified Chartered Accountant recently arrived in London on a 2 year working holiday visa. Prior to heading over to London, I have been working as a Senior Accountant at Ernst & Young in Adelaide, Australia, for 4 1/2 years.

I have previously provided services to a broad client base including large corporate groups, private companies, and entities of all types. I feel that the experience that I have gained thus far in my career will be easily translated into providing similar accounting or taxation services.

I look forward to meeting with someone from your office to discuss potential roles. I can be contacted by return email, or on my mobile phone on 07952 668 988.

Yours faithfully,


Chris Nash

Local GPs...


1...... 3 SHEPHERDS BUSH ROAD
3 SHEPHERDS BUSH ROAD, HAMMERSMITH, LONDON, W6 7NA [View Map].
Tel: 020-8748-4441
Distance: 0.1 km( 0.06 miles)

2...... RICHFORD GATE P.C.C.
RICHFORD GATE P.C.C., RICHFORD STREET, LONDON, W6 7HY [View Map].
Tel: 020-8846-7555
Distance: 0.28 km( 0.17 miles)

3...... THE BUSH DOCTORS
THE BUSH DOCTORS, 16-17 THE LINKS, SHEPHERDS BUSH CENTRE, W12 8PP [View Map].
Tel: 01208-749-1882
Distance: 0.44 km( 0.27 miles)

4...... STERNDALE SURGERY
STERNDALE SURGERY, 74A STERNDALE ROAD, WEST KENSINGTON, W14 0HX [View Map].
Tel: 020-7602-3797
Distance: 0.44 km( 0.27 miles)

5...... MILSON ROAD HEALTH CENTRE
MILSON ROAD HEALTH CENTRE, 1-13 MILSON ROAD, LONDON, W14 0LJ [View Map].
Tel: 020-8846-6262
The following GP practices can be found at this premise:
OSHODI MA
VERMA SPS
Distance: 0.58 km( 0.36 miles)

forensic accounting roles:

For further info, apply or phone on +44 (0) 20 7831 2000 quoting jobref 874300.
Your application will be sent to Scott Burkeman

morning. 9:58
Nashy says:
...is the time of the train you / we catch from ....?
D says:
yeah. time you catch the train from Waterloo station. i will catch the same trian when it passes Ashford.
D says:
the train is going to Windsor, Eton Riverside
Nashy says:
ok... guess i'll hop on at waterloo then... buzz me a txt when you hop on and let me know which car you are in etc...
D says:
i don't have a mobile phone!
Nashy says:
uh oh. hmmmm. maybe hop in the end car then...
Nashy says:
or stick your head out and i'll find you!
D says:
you catch it first. i catch the train at about 10:20
Nashy says:
ah. ok..... I'll stick my head out then.

www.gigsandtours.com

london transport - interactive map / planner

http://map.tfl.gov.uk/map.asp

hays onliner search:
username: Nash
password: as expected

registered with :

hays (dalia - telephone interview only)
michael page (anna conner - mtg / email; Julie Stanbridge email only)
fss
robert walters
banenoch and clark
mark sattin
walter hamill


and#

Cameron Kennedy - Tom Kennedy (email contact only)
Walter Hamill
Indigo Selection
Goodman Masson

robert walters:
password is robert walters.

note: registration may not have been completed. if login does not work by monday afternoon, reregister

ok... today has been the first day when I haven't really had anything to do... not bad, seeing as I left home around 5 weeks ago. I've got a place to stay, but as yet no job. Haven't really started looking, to be honest. Meeting Melinda tomorrow, and will be picking her brains re agencies, and checking out her cv to see if its got any gems that I can steal... the cv I have now is tax focused, and although tax jobs pay higher, it seems that there are far fewer jobs available, so i think its worth rejigging it for the accounting angle. fun. but I guess being unemployed is only fun when its by choice, so i need to make sure that if I want a job i get one, which means doing my homework.
will be setting up my own company this week too. more homework. seems like i se\pend as much time in front of a computer over here as I did at home... difference is that over here I'm paying for it. but again, it'll save me a forturne in tax, and if I get the setup right, there should be miimal costs. some companies charge a fortune to do these things, so its worth doing the research first.
haven't updated this blog for a while... have been using the other one to chat too michelle. v glad we set that one up, its great to have the whole ongoing chat / message board thing going on.
since the last update, I've been to the anzac day ceremonies at anzac cove, seen the ruins of troy, ephesus, and pamukkale. amazing places. have also been sick as a dog, but you get that. one thing I will remember about the anzac trip is the cold! cold showers for 4 days straight, no room heating, thin blankets... very, very cold. add to that the wind the night before the dawn service, and its no real suprise that I got sick...
will have to write about the 3 days at anzac cove some time... no rush there... those memories will stay fresh for a long time, i think.
cooking a chicken madrass curry tonight...

captain morgans
bus 237
brenford highstreet - irish pub.

agencies:

http://www.robertwalters.com/
http://213.239.45.7/tnt/front/scripts/rec_agencies2.asp
www.morganmckinley.com
www.badenochandclark.com accountancy@badenochandclark.com
www.fss.co.uk
www.monster.co.uk

ali o's email address:

alioc@chariot.net.au