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Showing 1 to 1 of 1 for “"ITEPA 2003 s4"”.
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The Concept of 'Employment' In Employment Tax Law
THE CONCEPT OF ‘EMPLOYMENT’ IN EMPLOYMENT TAX LAW Guy Mulley Faculty of Law, University of Cambridge The tax status of differing kinds of personal labour is a contested area of UK law. At its root, tax status is about whether a working individual is or is not in ‘employment’ and thus about which of …