Another Instalment

The issue of self employment and employment for tax purposes continues to have a high profile. Part of the reason for this is obviously IR35 and the personal service companies legislation. Another reason is the continuing stream of cases that are being heard particularly by the Employment Appeals Tribunal.

As highlighted by Professor Judith Freedman in her Institute of Fiscal Studies report for the Tax Law Review Committee entitled 'Employed or Self-Employed? Tax classification of workers and the changing Labour market' there is an increasing correlation between employment law and tax law concerning the subject. One speculates as to whether under the current Labour Government in its second term a statutory definition of employment and self employment will emerge and be imposed on the business community.

Importance of case law

It goes without saying that existing case law and tribunal decisions are of the utmost importance....