§ Mr. Hicksasked the Chancellor of the Exchequer what are the criteria by which 548W the Inland Revenue will accept a person undertaking work on a regular subcontractual basis as being self-employed.
§ Mr. Robert SheldonThe precise conditions of work will determine whether a person is treated as self employed for tax purposes. It is difficult to lay down any general rules, but I will be glad to look into any particular cases which the hon. Gentleman may have in mind.