This decision of the Court of Appeal confirms that employers should beware when drafting contracts as on
numerous occasions, the ET has looked behind the contract to ascertain exactly what the person carrying out the work is actually doing and if in reality the requirement is for personal service, if the company exerts control over the person, if the person
receives pay slips even though they submit invoices and have signed an agreement which imposes restrictive covenants, then even ifthe person carrying out the work has agreed to label of «self - employed», submits VAT returns, is taxed as self - employed and claims tax
advantages it is likely that the ET will find that the person is a worker and will be entitled to holiday pay and various other
advantages not enjoyed by the self employed.
When you buy whole life insurance, you see
numerous advantages because not only do you have the peace of mind that loved ones will
receive a death benefit, you also have many living benefits.