|Suitable for||Employment tax specialists; Finance directors|
Determining whether someone is employed or self-employed can be difficult, and reaching the wrong decision may be hugely expensive.
David Kirk guides the reader through the maze of apparently contradictory case law. He divides the tests into the three groups suggested by the leading judgment, laying out the courtsí authorities in order of importance, so that the reader can easily see where any particular ruling fits in to the scheme of things.
This thorough book also embraces the topics of officers, agency workers, personal services companies and special occupations.
"A very good guide to employment status" - Taxation
David Kirk MA (Oxon), FCA, CTA runs his own charted accountancy practice and sits on the Small Business Tax Committee of the ICAEW. Read more here.
New for this edition
The third edition includes:
- the new agency rules;
- new commentary on LLPs;
- new section on apprentices;
- new section on the radio industry;
- recent rulings re substitution and implied contractual terms.