Employment Status, the Tax Rules

2012/13 edition; published by Claritax Books; paperback; 275 pages

As a long-time practitioner specialising in the field of employment status I applaud any author who tackles head on the thorny issue of employment status.

Although the title of David Kirk’s work refers only to the tax rules and deals comprehensively with the distinction between employment and self-employment for tax purposes there is also useful guidance in relation to the idiosyncratic National Insurance regulations. 

In addition – and topically given the recent announcement to drop the proposed ‘controlling persons’ legislation in favour of clarification of the IR35 rules in relation to office holders – there is an entire chapter dedicated to the definition and nature of an officer which readers will find useful.

Beyond these tax rules which are intricate enough the landscape is even more complex with both employees and the self-employed divided...