Andrew Zoom is a cameraman who started working for Slick-Productions Ltd on 6 April 2008.

Andrew Zoom is a cameraman who started working for Slick-Productions Ltd on 6 April 2008. The following

information is available in respect of the year ended 5 April 2009:

(1) Andrew received gross income of £50,000 from Slick-Productions Ltd. He works a set number of hours each week and is paid an hourly rate for the work that he does. When Andrew works more than the set number of hours he is paid overtime.

(2) Andrew is under an obligation to accept the work offered to him by Slick-Productions Ltd, and the work is carried out under the control of the company’s production manager. He is obliged to do the work personally, and this is all performed at Slick-Productions Ltd’s premises.

(3) All of the equipment that Andrew uses is provided by Slick-Productions Ltd.

Andrew has several friends who are cameramen, and they are all treated as self-employed. He therefore considers that he should be treated as self-employed as well in relation to his work for Slick-Productions Ltd.

Required:

(a) List those factors that indicate that Andrew Zoom should be treated as an employee in relation to his work for Slick-Productions Ltd rather than as self-employed.

Note: you should confine your answer to the information given in the question. (4 marks)

(b) Calculate Andrew Zoom’s income tax liability and national insurance contributions for the tax year 2008–09 if he is treated:

(i) As an employee in respect of his work for Slick-Productions Ltd;

Note: You are not required to calculate employers’ national insurance contributions. (3 marks)

(ii) As self-employed in respect of his work for Slick-Productions Ltd. (3 marks)

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  • 发布时间:2018-11-11
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