This long-awaited online guide from Rebecca Seeley Harris LLB (Hons) LLM Msc of Seeley Solutions, one of the leading experts on the legal aspects of IR35, deals with the case law affecting the employment status of an individual. It is aimed at those affected by IR35 and those who are self-employed. The IR35: Employment Status Test guide costs £30 plus VAT.
Summary
Status is a real headache for those affected by IR35 or where self employment is being challenged by the Inland Revenue. The guide is written from the viewpoint of helping contractors and others to understand the issues and to deal with status disputes. The guide provides a clear understanding of the Employment Status Test, and is split into the Employment Status Tests, Factors and Cases.
The Employment Status Tests
The Employment Status Tests of Control, Irreducible Minimum of Obligation and In Business on Own Account and others are no more than general tests incorporating factors, says Rebecca. Each ‘test’ in the guide is split into an introduction, a summary, a main section, a section based on the Inland Revenue’s Employment Status Manual and the cases specific to that test.
The Factors
The Factors are single issue factors which may or may not be part of the overall tests. There are some factors which are deemed more important than others but, the importance does depend on the circumstances. The key factors are all included.
Cases
The extensive cases section is sorted by alphabet and by summary and is the result of much research. Where the cases are listed by summary, the essential points of the case are given. There are over fifty summaries at present and more will be added.
About the author
Rebecca Seeley Harris LLB (Hons) LLM Msc has been specialising in the case law surrounding the Employment Status Test and IR35 for over two years. She has written extensively on the subject for journals and websites, mainly appearing on Contractor UK and AccountingWeb/TaxZone (see her past articles). She is also an author for Butterworths Tolley writing for the Company Law and Insolvency Journal and the Company Secretary Review.
Access online now
Employment Status Test for Independent Contractors
Access this valuable and unique guide now for three months online service for only £30.00 + VAT. Price includes regular updates on new cases, full case headnotes, more case summaries, updates on the Judicial Review of IR35, Contract Law, and more.
This summary is courtesy of AccountingWeb.
