5.10.1 General observations

Whether the person concerned has a chance of making a profit or has a risk of loss will obviously be a key indicator in answering the question: ‘Whose business is he undertaking?’ A servant, in the old-fashioned sense, will have neither to any meaningful degree. How relevant this test is will depend on whether the services offered are of such a nature that a profit or loss can readily arise: if not, it will assume little or no importance. That is why someone can be self-employed without any chance of making a loss.

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