Business in association – List of questions to help decide whether two or more employers are carrying on business with each other
- Are these shared?
- If so, to what extent?
- How are the charges for fuel, rates, water, etc, discharged?
- Does one company pay or do each share a proportion of the cost?
- What is the proportion for each company?
- How is this decided?
- Do the companies have staff in common?
- If so, whom?
- If staff are shared, are they aware of this?
- By which company are they engaged or does their contract of service relate to all the companies, as appropriate?
- By which company are they paid?
- Are staff costs apportioned? If so, how?
- If a person engaged by one company undertakes work for another, is the latter charged for the services?
- Does each company have separate equipment?
- Is any equipment shared?
- Do any of the companies own vehicles?
- If so, are these used solely by the company which owns them or do the other companies also make use of them?
- How is fuel purchased and the vehicles maintained?
- Are separate accounts prepared?
- Does invoicing take place between the companies?
Do the companies have clients in common?