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Titre : | Self-employment in the construction industry |
Auteurs : | Antony Seely |
Type de document : | document électronique |
Editeur : | London [Royaume-Uni] : House of commons, 2018 |
Collection : | Briefing Paper |
Format : | 47 p. |
Langues: | Anglais |
Catégories : |
Thésaurus CEREQ TRAVAIL INDEPENDANT ; INDUSTRIE DU BTP ; ROYAUME UNI ; LEGISLATION DU TRAVAIL ; REFORME ; POLITIQUE DE L'EMPLOI |
Résumé : | The question whether someone is employed or self-employed is an important one, both in relation to tax, and to an individual’s rights in employment law. For some years there have been concerns about the scale of ‘false self-employment’ in the construction sector: individuals engaged on the basis that they are self-employed, but who are working under employment terms. […] This note gives some background to the question of employment status and the difficulties it has caused in the taxation of the construction sector, before discussing initiatives by both the Labour Government in 2009 and the Coalition Government in 2014, and more recent debates as to the possibility of a longer-term solution to this issue.(source: report) |
Document Céreq : | Non |
En ligne : | http://researchbriefings.files.parliament.uk/documents/SN00196/SN00196.pdf |
Documents numériques (1)
sn00196.pdf Adobe Acrobat PDF |