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Status anxiety
KEY POINTS
- Determining employment status depends on loosely defined factors case law and guidance.
- Government committed to improving clarity on assessing status after the Taylor review.
- Employment status consultation document explores the possibility of legislating the main principles of the tests of employment.
- An alternative might be an employment status tool.
- Should dependent contractors be taxed in the same way as employees?
Until recently it has been relatively clear whether an individual was employed or self-employed. Factory-machine operators fell into the former category while jobbing tradespeople the latter.
The proportion of jobs that are carried on under typical master-servant relationships are diminishing however and many new working practices are emerging. On the face of it the number of self-employed people is rising but it...
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