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18 September 2008
Issue: 7337 / Categories: Case law , Law digest , Employment
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Employment law

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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
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MOVERS & SHAKERS

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Gibson Dunn—Richard Surtees

Gibson Dunn—Richard Surtees

Gibson Dunn adds employee benefits and executive compensation practice in London with partner Richard Surtees

Laytons ETL—Alec Cameron

Laytons ETL—Alec Cameron

Laytons ETL appoints new partner and head of intellectual property disputes

Muckle LLP—Roland Fairlamb

Muckle LLP—Roland Fairlamb

Specialist associate solicitor rejoins Muckle’s leading employment team

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