Employment vs Self Employment

Question 1

What was the significance of the Hodges [2000] case?

Answer 1

Article 9 provides that a taxable person is any person who independently carries out any economic activity,

Article 10 excludes persons bound by a contract of employment or by other legal ties creating the relationship of employer and employee as regards working conditions, remuneration and employer’s liability

Question 2

What was the significance of the Ready Mix Concrete case?

Answer 2

Provides that the minimum conditions for a contract of employment are:

a) Mutuality of obligation; namely, the employer will provide the worker work and, in return for a wage or other form of remuneration, the worker will apply his own time and skill to perform the service

b) The worker will provide the service personally, with its performance subject to the sufficient degree an control by the employer