Cases: against employment

Commentary – 5.9.5 ; 5.9.6 ; 5.9.7

Cases: for employment

Commentary – 5.9.2 ; 5.9.3 ; 5.9.4

Ownership of

Commentary – 5.2 ; 5.7 ; 5.9

Provision of, and employment status

Commentary – Tax Reporter ¶1002-125
Case Law – Castle Construction (Chesterfield) Ltd v. R & C Commrs ; MKM Computing Ltd v. R & C Commrs