As businesses look for flexible ways to engage with their workforce, the employment status of individuals and their employment rights have been attracting media attention recently.

It is often thought that ‘flexibility’ is a key factor in being treated as self-employed for employment law purposes. Employment Appeal Tribunal cases such as those of Pimlico Plumbers and Uber, show, however, that a number of factors which establish the working patterns/relationship between the engager and individual, influence the employment law position. Those factors may also result in a different tax position.

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