The first question sounds straightforward. After all, legislation was in force well over a hundred years ago relating to people classed as "servants". The courts have been handing down decisions on the issue ever since. Nevertheless, it is fair to say that in many circumstances, it can still be very difficult to categorise someone correctly. There seem to be more tribunal and court cases on the point now than ever. The result is that after all this time, businesses and individuals are faced with uncertainty and lack of clarity on this most basic of questions which affects both their tax and employment rights and obligations.
