HL Deb 17 June 1986 vol 476 cc848-50WA
Lord Houghton of Sowerby

asked Her Majesty's Government:

What check is kept by the Inland Revenue and the DHSS upon contrived conditions of service being devised and used to convert employment into self-employment for tax and national insurance purposes.

The Secretary of State for Employment (Lord Young of Graffham)

In applying the law on employment status the two departments look at all the relevant facts including the actual terms and working arrangements of an engagement.