Dinosaur of Tax?

Ellie Gamble Senior Manager in Grant Thornton's Employer Solutions team takes a reflective look at the question of employment status

I suspect that many readers of this publication will have extensive practical experience in dealing with employment status questions. When planning training courses or client seminars the subject of employment status is rarely off the list. Each year sees its quota of cases in the Tax Courts and Employment Tribunals but rather than making matters clearer these can add to the difficulties especially as there is no automatic link between employment law and tax law. Rather than rehearse the criteria that are used to decide an individual's employment status most of which will be well known this article seeks to take a more reflective stance on the question and will...