In a letter of 1991, HM Inspector wrote to say that:
Only the private client work would appear to attract the 'freelance status' ie: self-employed status. Agency work is deemed to be employment by statute, and the lecturing is considered to constitute employment. The distinction drawn has a profound effect when considering the taxation of each type of income.
It certainly can - for some.
How many full-time 'employees' on very high salaries are allowed by their employers (and their tax collectors) to avoid PAYE in the way devised during the career of the director-general of the BBC for the past 20 years? What sums of money might flow to the Inland Revenue if the ruling above was less maverick?
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