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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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Secondhand & Out of Print

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This book is now Out of Print.
A new edition was published, see:
Employment Status: The Tax Rules 2nd ed isbn 9781908545428

Employment Status: The Tax Rules

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ISBN13: 9781908545114
New Edition ISBN: 9781908545428
Published: July 2012
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: Out of print

Employment status, or the determination of whether someone is employed or self-employed, seems to many to be an area where the courts have gone out of their way to cause as much confusion as possible. 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 book, the author guides the reader through this maze and shows that the courts’ decisions are in fact much more coherent than is commonly made out. In order 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.

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The taxing statutes and their interpretation
Employed or not?
Mutuality of obligation
Economic reality
Other factors affecting employment status
Agency workers
Managed service companies
Other intermediaries (IR35)
Special cases