Employment tax specialists including lawyers; finance and HR directors
About the author
David Kirk MA (Oxon), FCA, CTA runs his own charted accountancy practice and sits on the Small Business Tax Committee of the ICAEW.
Employment Status 4th Edition
A Tax Guide
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
Other factors affecting employment status
Managed service companies
Other intermediaries (IR35)
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