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HMRC internal manual

Employment Status Manual

Case Law: Introduction - General

This part of the Employment Status Manual contains summaries of case law relative to employment status. It is by no means an exhaustive list of all cases on the subject but it does include the more important ones and those most frequently quoted.

Many cases in which employment status is an issue, have their origins in the employment rights field rather than in the tax/NICs area. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)