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Employment law

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