Insurance
The issue
The issues here would appear to be whether there is anything either in the
contract, or in the actual relationship between Individual and Client, in
relation to this factor which
·
helps towards a decision on whether that
relationship, had it been direct and without a company in between, would have
been an employment contract - a contract of service - or a contract for
services, or
·
would be inherently inconsistent with a
contract of employment.
Legal issues, and the Revenue Guidelines
The Revenue's guidelines are silent on this point.
All employers are required by law to carry Employer's Liability insurance,
covering risks of claim against them by their employees.
Comment
what would the position be likely to be in relation to this factor for a
hypothetical employee? Logic and experience suggests that a hypothetical
employee would not maintain any such insurances, with the possible exception of
Professional Indemnity insurance in the case of certain professionals.
what would the position be likely to be in relation to this factor for a
hypothetical obviously self-employed person or consultancy (eg Andersens, or by
PWC, or EDI?) Logic and experience suggests that a hypothetical obviously
self-employed person or consultancy would probably maintain all necessary
insurances, including Professional Indemnity, Public Liability, and Employer's
Liability. Additionally, contractual requirements to maintain such insurances
may often be imposed.
do the facts here actually provide a helpful pointer towards either view?
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