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When is a sub contractor not a sub contractor
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Posted By AndyF
Hi all,
remember reading sometime ago about a case where the judge decided that although under employment (PAYE)the sub contractor/self employed person, was indeed just that, in H&S he/they were deemed to be an employee as they worked for the contractor for more than 75%(I think)of their available working time and did minimal if any work outside this arrangement
Can anyone remember the specific case please?
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Rank: Guest
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Posted By David Sinclair
Andy,
I don't recall a case on this matter, but it might be worth you looking at the Inland Revenue's IR35 guidelines (which identify when somebody is classed as self-employed and when they are considered an employee).
Regards.
David
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Rank: Guest
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Posted By Peter J Harvey
It might be worth reading para 5 to the MHSAWR ACoP - this state " If people working under the control and direction of others are treated as self employed for tax and national insurance purposes, they may nevertheless be treated as employees for health and safety purposes etc"
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When is a sub contractor not a sub contractor
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