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Indicators of self-employment v employment

Rayney’s Tax Planning for Family and Owner-Managed Companies: 2023/24

Author:
Peter Rayney FCA, CTA (Fellow), TEP
Publisher:
Bloomsbury Professional
Publication Date:
2024
Law Stated At:
6 April 2024
Chapter 6: Personal Service Companies and Off-Payroll Working In business on own account Mutuality of obligations (MOO) Financial risk Profit from sound management Right of substitution Control Provision of equipment or premises Ownership of intellectual property Basis of payment Intention Long-term contract The TV and radio presenter cases Standard agency contracts Summary and other factors Interaction with auto-enrolment ...

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