18 September 2008
Dragonfly Consultancy Ltd v Revenue and Customs Commissioners [2008] EWHC 2113 (Ch), [2008] All ER (D) 17 (Sep)
The test to determine whether or not a person is an employee is expressed differently for income tax and national insurance contributions purposes (see para 1(1) of Sch 12 to the Finance Act 2000 and reg 6 of the Social Security Contributions (Intermediaries) Regulations 2000 (SI 2000/703) respectively). Mr Justice Henderson (at 19) says that the income tax approach is preferable.
