Employment Status: A Tax Guide 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. He divides the tests into the three groups suggested by the leading judgment, laying out the courts’ authorities in order of importance, so that the reader can easily see where any particular ruling fits in to the scheme of things.

This thorough book also embraces the topics of officers, agency workers, personal services companies and special occupations.

The fourth edition includes:

• 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