Postby Nigel Lord » Fri Oct 03, 2003 12:37 am
Ceri
A highly complex question.
You wife's status would be question of fact and would depend on the contractual (written, verbal or factual) relationship between her and the health centres. Does a 'master/servant' relationship exist?
It is possible that her work at some of the health centres constitutes an employment and at others it does not.
It would be tax advantageous to establish sel-employment, but she would lose employment protection and certain state benefits.
To ascertain the correct position it would be necessary to review the precise circumstances. Please feel free to contact me if you would like to pursue this.
Nigel Lord
Lord Associates
Taxation & Business Consultants
Caxton House
Old Station Road
Loughton
Essex, IG10 4PE
020 8418 9101 & 07769 931852