Publications
Employment Status: a Tax Guide
Author: David Kirk
Published: Claritax Books [Employment Status 5th Edition – Claritax Books], November 2013
“I have read ‘Employment Status’ a couple of times from cover to cover – and found it of tremendous help in several practical situations.” (Paul Lynam, Lynam Tax.)
Determining whether someone is employed or self-employed can be difficult, and reaching the wrong decision can be hugely expensive. Anyone trying to research it on his own will come up against a spider’s web of different tests, and incoherent and often contradictory judgments from over 140 cases that have been fought in the courts since 1890.
In this practical book, the author guides the reader through this maze. To explain things clearly he divides the tests into the three groups suggested by the leading judgment from which most others follow. He also lays out the courts’ authorities on any particular subject in order of importance, with the higher courts’ verdicts first, so that the reader can easily see where any particular judgment fits in to the scheme of things.
As this is a tax book, it also covers issues of territoriality, and people other than employees who are caught in the PAYE net, such as officers, agency workers, and those with personal service companies; it concludes with special rules and considerations for people working in particular businesses.
Reviews
“A very good guide to employment status.” (Taxation, January 2013.)
Chapter Headings
- The taxing statutes and their interpretation
- Employed or not?
- Mutuality of obligation
- Control
- Economic reality
- Other factors affecting employment status
- Officers
- Agency workers
- Managed service companies
- Other intermediaries (IR35)
- Special cases
- Dealing with HMRC on employment status cases