{"id":388,"date":"2014-02-20T00:16:36","date_gmt":"2014-02-20T00:16:36","guid":{"rendered":"https:\/\/david-kirk.co.uk\/?page_id=388"},"modified":"2025-07-08T15:00:56","modified_gmt":"2025-07-08T15:00:56","slug":"publications","status":"publish","type":"page","link":"https:\/\/david-kirk.co.uk\/?page_id=388","title":{"rendered":"Publications"},"content":{"rendered":"<p style=\"text-align: justify;\"><b>Employment Status: a Tax Guide<\/b><\/p>\n<p><a href=\"https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2025\/07\/Employment-Status-5th-Edition-front-RGB-scaled-1.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-627\" src=\"https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2025\/07\/Employment-Status-5th-Edition-front-RGB-scaled-1-200x300.jpg\" alt=\"\" width=\"220\" height=\"330\" srcset=\"https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2025\/07\/Employment-Status-5th-Edition-front-RGB-scaled-1-200x300.jpg 200w, https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2025\/07\/Employment-Status-5th-Edition-front-RGB-scaled-1-682x1024.jpg 682w, https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2025\/07\/Employment-Status-5th-Edition-front-RGB-scaled-1-768x1152.jpg 768w, https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2025\/07\/Employment-Status-5th-Edition-front-RGB-scaled-1-1024x1536.jpg 1024w, https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2025\/07\/Employment-Status-5th-Edition-front-RGB-scaled-1-1365x2048.jpg 1365w, https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2025\/07\/Employment-Status-5th-Edition-front-RGB-scaled-1.jpg 1706w\" sizes=\"(max-width: 220px) 100vw, 220px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">Author: David Kirk<\/p>\n<p style=\"text-align: justify;\">Published: Claritax Books [<a href=\"https:\/\/www.claritaxbooks.com\/product\/employment-status\/\">Employment Status 5th Edition &#8211; Claritax Books<\/a>], November 2013<\/p>\n<p style=\"text-align: justify;\"><strong><i>\u201cI have read \u2018Employment Status\u2019\u00a0a couple of times from cover to cover \u2013 and found it of tremendous help in several practical situations.\u201d<\/i><\/strong>\u00a0(Paul Lynam, Lynam Tax.)<\/p>\n<p style=\"text-align: justify;\">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\u2019s web of\u00a0different tests, and incoherent and often contradictory judgments from over 140 cases that have been fought in the courts since 1890.<\/p>\n<p style=\"text-align: justify;\">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\u2019 authorities on any particular subject in order of importance, with the higher courts\u2019 verdicts first, so that the reader can easily see where any particular judgment fits in to the scheme of things.<\/p>\n<p style=\"text-align: justify;\">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.<\/p>\n<p style=\"text-align: justify;\"><b>Reviews<\/b><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2014\/02\/taxation-book-review.pdf\" target=\"_blank\" rel=\"noopener\"><b><i>\u201cA very good guide to employment status.\u201d\u00a0<\/i><\/b>(<i>Taxation<\/i>,\u00a0January 2013.)<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/david-kirk.co.uk\/wp-content\/uploads\/2014\/02\/accountingweb-review.pdf\" target=\"_blank\" rel=\"noopener\"><b><i>\u201cThe text is written from a practical viewpoint, the author explaining problems that various tax cases have produced, or not covered, with advice as to what action to take should the reader be faced with particular queries.\u201d\u00a0<\/i><\/b>(<i>AccountingWeb,\u00a0<\/i>March 2013)<\/a><\/p>\n<p style=\"text-align: left;\"><b>Chapter Headings<\/b><\/p>\n<ol start=\"1\">\n<li style=\"text-align: left;\">The taxing statutes and their\u00a0interpretation<\/li>\n<li style=\"text-align: left;\">Employed or not?<\/li>\n<li style=\"text-align: left;\">Mutuality of obligation<\/li>\n<li style=\"text-align: left;\">Control<\/li>\n<li style=\"text-align: left;\">Economic reality<\/li>\n<li style=\"text-align: left;\">Other factors affecting\u00a0employment status<\/li>\n<li style=\"text-align: left;\">Officers<\/li>\n<li style=\"text-align: left;\">Agency workers<\/li>\n<li style=\"text-align: left;\">Managed service companies<\/li>\n<li style=\"text-align: left;\">Other intermediaries (IR35)<\/li>\n<li style=\"text-align: left;\">Special cases<\/li>\n<li style=\"text-align: left;\">Dealing with HMRC on employment\u00a0status cases<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>Employment Status: a Tax Guide Author: David Kirk Published: Claritax Books [Employment Status 5th Edition &#8211; Claritax Books], November 2013 \u201cI have read \u2018Employment Status\u2019\u00a0a couple of times from cover to cover \u2013 and found it of tremendous help in several practical situations.\u201d\u00a0(Paul Lynam, Lynam Tax.) Determining whether someone is employed or self-employed can be [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"_links":{"self":[{"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/pages\/388"}],"collection":[{"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=388"}],"version-history":[{"count":13,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/pages\/388\/revisions"}],"predecessor-version":[{"id":629,"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=\/wp\/v2\/pages\/388\/revisions\/629"}],"wp:attachment":[{"href":"https:\/\/david-kirk.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}