Dragonfly Consultancy Ltd v Revenue and Customs Commissioners [2008] EWHC 2113 (Ch), [2008] All ER (D) 17 (Sep)
The test to determine whether or not a person is an employee is expressed differently for income tax and national insurance contributions purposes (see para 1(1) of Sch 12 to the Finance Act 2000 and reg 6 of the Social Security Contributions (Intermediaries) Regulations 2000 (SI 2000/703) respectively). Mr Justice Henderson (at 19) says that the income tax approach is preferable.
Nikki Bowker, head of litigation and dispute resolution at Devonshires, on career resilience, diversity in law and channelling Elle Woods when the pressure is on
Leasehold enfranchisement specialist joins residential property team
Firm strengthens commercial team in Manchester with partner appointment
An engagement ring may symbolise romance, but the courts remain decidedly practical about who keeps it after a split, writes Mark Pawlowski, barrister and professor emeritus of property law at the University of Greenwich, in this week's NLJ
