Employment v Self-Employment and the Gig Economy

The question of whether someone is employed or self-employed is still an area where HMRC is doing significant levels of compliance work and where many businesses believe they can choose what status they have.  In this course we will consider the factors which determine status, focusing on changes to IR35 and the application of the rules to the gig economy.

The course will cover:

• The legal and practical aspects of determining status
• A review of relevant case law
• The application of the rules in gig economy cases
• Potential changes to the rules relating to IR35 from 2020 and what clients need to do
• Who pays the tax if there is a dispute and how can clients be protected

CPD Hours - 3