Employment Status 4th Edition

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. Dividing the tests into the three groups suggested by the leading judgment, he lays out the courts’ authorities in order of importance, so that the reader can understand how the courts are likely to interpret a given set of circumstances. Most chapters end with “key points”, clearly indicating how the rules will apply in practice.

IR35 issues are addressed in depth, including the practicalities of dealing with HMRC.

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

“The best tax books are both an authoritative guide to the whole field and a vehicle for clear, even provocative, points of view – and this has both attributes.” – from the foreword to the fourth edition, by Jonathan Peacock QC, Lincoln’s Inn

Contents (in brief)

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

New for this edition

• Consideration of the public sector IR35 changes and its roll-out to the private sector
• The Christianuyi case on managed service companies
• New cases on employment status, in particular the football referees’ case and the Court of Appeal and Supreme Court judgments in Pimlico Plumbers
• An expanded section on officer status in the public sector
• Revised commentary on the importance of the Market Investigations case in the light of recent case law developments
• Revised and updated commentary on implied terms in contracts

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