The framework for deciding an individual’s employment status is widely regarded as inadequate. This makes it difficult for some businesses to know how correctly to treat an individual for NICs (and tax and employment rights purposes). For others, there is potential to attempt to exploit the uncertainty. The difficulties are especially pronounced for modern working practices, such as those working in the ‘gig economy’.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.