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CEST Criticised by Judiciary
published on Monday, May 13th, 2019
HMRC’s Check Employment Status for Tax (CEST) tool fails to look at the bigger picture. It’s particularly interesting to measure it against the landmark case of Hall v Lorimer (1993); where Lord Justice Nolan states: “In order to decide whether a person carries on business on his own account it is necessary to consider many […]
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