Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

This week's opinion

06 December 2016
Issue: 4579 / Categories: Forum & Feedback

Gig economy under scrutiny

The gig economy is suddenly a topic of major concern in government. Perhaps as a result of the Uber decision which makes it clear that somebody can be a worker without being either an employee or self-employed the status of those in the ‘on demand’ economy is far from clear. On one level this affects employment rights (or the lack of them); on another it concerns tax – or at least who is responsible for paying it. I have counted four different announcements on this in the past few days: The House of Commons’ Business Energy and Industrial Strategy Committee has launched a review; the prime minister has commissioned a study; the treasury committee has called for submissions as part of its work on defining the UK tax base; and the Office of Tax Simplification has issued a focus paper (see aside).

Let’s hope that there is some co-ordination across...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon