header-logo header-logo

Home Login E-newsletter About us

Employment law

© Copyright LexisNexis 2025. All Rights Reserved.
18 September 2008
Issue: 7337 / Categories: Case law , Law digest , Employment
printer mail-detail

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.

Issue: 7337 / Categories: Case law , Law digest , Employment
printer mail-details

MOVERS & SHAKERS

Read All
Sponsored by
Muckle LLP—Ella Johnson

Muckle LLP—Ella Johnson

Real estate dispute resolution team welcomes newly qualified solicitor

Morr & Co—Dennis Phillips

Morr & Co—Dennis Phillips

International private client team appoints expert in Spanish law

NLJ Career Profile: Stefan Borson, McCarthy Denning

NLJ Career Profile: Stefan Borson, McCarthy Denning

Stefan Borson, football finance expert head of sport at McCarthy Denning, discusses returning to the law digging into the stories behind the scenes

NEWS
Read All
NLJ this week: Cyber drills build real-world resilience
Paper cyber-incident plans are useless once ransomware strikes, argues Jack Morris of Epiq in NLJ this week
NLJ this week: Fairness from day one
In this week's NLJ, Robert Hargreaves and Lily Johnston of York St John University examine the Employment Rights Bill 2024–25, which abolishes the two-year qualifying period for unfair-dismissal claims
NLJ this week: When procedure is power
Writing in NLJ this week, Manvir Kaur Grewal of Corker Binning analyses the collapse of R v Óg Ó hAnnaidh, where a terrorism charge failed because prosecutors lacked statutory consent. The case, she argues, highlights how procedural safeguards—time limits, consent requirements and institutional checks—define lawful state power
NLJ this week: Divorce meets digital wealth
Cryptocurrency is reshaping financial remedy cases, warns Robert Webster of Maguire Family Law in NLJ this week. Digital assets—concealable, volatile and hard to trace—are fuelling suspicions of hidden wealth, yet Form E still lacks a section for crypto-disclosure
NLJ this week: Pets, probate & public access—civil law’s busy winter
NLJ columnist Stephen Gold surveys a flurry of procedural reforms in his latest 'Civil way' column
Copyright © 2025 LexisNexis
back-to-top-scroll