§ Mr. SedgemoreTo ask the Chancellor of the Exchequer what plans he has to clarify the definition of employee in relation to the payment of PAYE in connection with the payment of fees to private companies in lieu of salary.
§ Mr. Dorrell[holding answer 4 March 1993]: We have no plans to do so. Whether an individual is an employee for tax purposes is a question of fact and general law and will depend, therefore, on the circumstances of the particular case.