Skills and Training
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
This point is mentioned in the Guidelines under
'Financial Risk'.
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
·
probably be required to maintain
any relevant professional qualification, and to maintain skills at least to the
extent necessary for that purpose
·
generally be entitled to expect
that an employer would at least subsidise the cost of relevant training.
·
If an employee underwent
speculative training, that would not be likely to be subsidised by the employer
- but neither would it be likely to be part of the duties of the employment -
instead, it would probably be wholly extracurricular.
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 take
steps to maintain and develop skills at his / her own cost, and also quite
possibly invest from time to time in speculative training for skills that may
have relevance tomorrow.
do the facts here actually provide a helpful pointer
towards either view?
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