Show Summary Details

Determining Status

Core Tax Annual: National Insurance Contributions 2018/19

Sarah Bradford
Bloomsbury Professional
First edition
Publication Date:
Chapter 2: Categorisation of earners Overview of employment status Employed or self-employed Office holders Tests to determine whether worker is employed or self-employed Determining employment status in marginal cases Contract of service versus contract for services Nature of the engager’s business Nature of the job Right of substitution Mutuality of obligations Right of control Provision of own equipment Financial risk Opportunity to profit Length of engagement Extent to which the worker is part and parcel of the organisation Entitlement to employee-type benefits Right to terminate the contract Personal factors Intention of the parties Case law ...

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.