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In this report, the Committee considers the issue of tax equity between the employed and self-employed. This complex topic raises many questions, one of which relates to the way in which the tax system classifies workers. Do changing work patterns indicate the need for a new approach to classification for tax purposes? Is the case law that currently governs the area sufficiently robust and clear, especially in the light of the new burden placed upon it by the so-called щR35' legislation on personal service companies? What is the relation between classification of workers for taxation and their classification in other areas of law, particularly employment law? These are some of the issues addressed in this paper.
Authors
Research Fellow Worcester College, Oxford
Judith Freedman is a Research Fellow of IFS. She is KPMG Professor of Taxation Law and a Fellow of Worcester College, Oxford.
Working Paper details
- ISBN
- 978-1-873357-98-9
- Publisher
- IFS
Suggested citation
Freedman, J. (2001). Employed or self-employed? Tax classification of workers and the changing labour market. London: IFS. Available at: https://ifs.org.uk/publications/employed-or-self-employed-tax-classification-workers-and-changing-labour-market (accessed: 19 May 2024).
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