Allocation of profits

Commentary – 6.36.4

As status test

Commentary – Kirk on Employment Status 5.3

Factors indicating

Commentary – 9.3

Liability to PAYE (LLPs)

Commentary – Kirk on Employment Status 5.3

Not compatible with employment

Commentary – Kirk on Employment Status 5.1

Ownership structure

Commentary – 6.4

SDLT

Commentary – 6.46.5

Sham

Commentary – Kirk on Employment Status 5.3