Acceptance of status

Commentary – Tax Reporter ¶1001-675

Apprenticeship

Commentary – Tax Reporter ¶1002-700
HMRC Guidance – EIM61500

Control

Commentary – Tax Reporter ¶1002-075
HMRC Guidance – ESM0513 ; ESM0525 ; ESM3540 ; ESM4121
Case Law – Island Consultants Ltd v. R & C Commrs

Generally

Commentary – Tax Reporter ¶1001-625

Global or umbrella

Commentary – Tax Reporter ¶1002-050

Illegal contracts

Commentary – Tax Reporter ¶1003-350

Inconsistencies

Commentary – Tax Reporter ¶1001-725
Case Law – READE v. BREARLEY (H.M. INSPECTOR OF TAXES)

IR35 context

Commentary – Tax Reporter ¶1001-750
Case Law – Lime-IT Ltd v Justin

Labelling

Commentary – Tax Reporter ¶1001-650

Meaning

Commentary – Tax Reporter ¶1001-075 ; Tax Reporter ¶1001-125 ; Tax Reporter ¶1001-625
Legislation/Regulatory – PSA93 s. 181(1)

Mutual obligations

Irreducible minimum of obligations

Commentary – Tax Reporter ¶1002-025
HMRC Guidance – ESM7200
Case Law – Dragonfly Consulting Ltd v R & C Commrs

Minimum and long-term

Commentary – Tax Reporter ¶1002-025
HMRC Guidance – ESM7200
Case Law – Dragonfly Consulting Ltd v R & C Commrs

National Insurance contributions

Commentary – Essential Tax Companion ¶12115 ; Essential Tax Companion ¶12120

Value of contractual terms

Commentary – Tax Reporter ¶1001-750
Case Law – Lime-IT Ltd v Justin

Written statement of terms

Commentary – Tax Reporter ¶1001-700