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Who Is An Employee?

Continuing our series on legal concepts aimed at those working in tax John Quigley Head of the Employment Department at Lawfords Solicitors attempts to define an employee
There are many reasons why it is important to know whether an individual is an 'employee'. But despite countless court cases and numerous statutes and statutory instruments in the employment law field it is difficult to give a clear answer to the question: who is an employee? Certainly an employee is someone who works under a contract of employment otherwise known as a contract of service. But how does one identify such a contract?
What Lord Justice Denning (as he then was) said more than 50 years ago is still as true today: 'It is almost impossible to give a...

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