Contract of service
Acceptance of status
Commentary –
Tax Reporter ¶1001-675
Apprenticeship
Commentary –
Tax Reporter ¶1002-700
HMRC Guidance –
EIM61500
Case law
Commentary –
Kirk on Employment Status 2.1
Co-terminous with employment
Commentary –
Kirk on Employment Status 1.1.2
Control
Commentary –
Tax Reporter ¶1002-075
Generally
Commentary –
Tax Reporter ¶1001-625
Global or umbrella
Commentary –
Tax Reporter ¶1002-050
Illegal contracts
Commentary –
Tax Reporter ¶1003-250
Inconsistencies
Commentary –
Tax Reporter ¶1001-725
IR35 context
Commentary –
Tax Reporter ¶1001-750
Labelling
Commentary –
Tax Reporter ¶1001-650
MacKenna tests
Commentary –
Kirk on Employment Status 2.2
Meaning
Commentary –
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
Minimum and long-term
Commentary –
Tax Reporter ¶1002-025
HMRC Guidance –
ESM7200
National Insurance contributions
Commentary –
Quick Overview ¶12115
;
Quick Overview ¶12120
Or just a contract
Commentary –
Kirk on Employment Status 3.5.11
Value of contractual terms
Commentary –
Tax Reporter ¶1001-750
Written statement of terms
Commentary –
Tax Reporter ¶1001-700