No
Inheritance Tax is not payable by the living dead. Apart from life time transfers Inheritance Tax is only payable on death. Death is the complete cessation of all biological functions.
The ability to walk about groaning and eating human flesh is clearly a biological function.
If you remove the flesh eating bit, walking and groaning is a common phenomenon amongst men. Often greeted by a total lack of sympathy and much rolling of eyes from women.
A view of life from Borley Green
Wednesday 2 January 2013
Last chance for a lap dance?
Whether or not a person is self employed or an employee is an issue which continues to tease. Quite a few eyes were raised last year when it was held that lap dancers, who where paid by the punters, and not the club where they worked, were employees of the club. Stringfellow
Restaurants Ltd v Quashie has now found its way the the Court of Appeal.
Ms Quashie was a lap-dancer at Stringfellows who claimed she'd been unfairly dismissed.
The EAT decided she was an employee and that there was a contract of employment in existence on the nights that she danced. She was required to provide her work personally and the club was obliged to provide her with work. Stringfellows had a degree of control over her because she was subject to the disciplinary regime of fines.
The Court of Appeal have now stated that Ms Quashie was not an employee. Whilst she worked under a contract, and there were mutual obligations of some kind in place when she was actually working, the court held she had not been engaged under a contract of employment. The manner in which Ms Quashie was paid made it clear that Stringfellows were under no obligation to pay her anything at all. Ms Quashie negotiated her own fees with clients and took the economic risk of being out of pocket on a particular night.
The court concluded "It would, I think, be an unusual case where a contract of service is found to exist when the worker takes the economic risk and is paid exclusively by third parties."
The case is interesting as it widens what is meant by mutuality of obligation. You may think if you are not paying someone they can't be an employee. Unpaid volunteers are not employees We now have authority which states if a third party pays you are not an employee.
However that's the law this week!
As always this is just my ramblings and isn't meant to be taken as 'legal gospel 'you can rely on. The law is a tricky business and you should always taken specialist advice.
Ms Quashie was a lap-dancer at Stringfellows who claimed she'd been unfairly dismissed.
The EAT decided she was an employee and that there was a contract of employment in existence on the nights that she danced. She was required to provide her work personally and the club was obliged to provide her with work. Stringfellows had a degree of control over her because she was subject to the disciplinary regime of fines.
The Court of Appeal have now stated that Ms Quashie was not an employee. Whilst she worked under a contract, and there were mutual obligations of some kind in place when she was actually working, the court held she had not been engaged under a contract of employment. The manner in which Ms Quashie was paid made it clear that Stringfellows were under no obligation to pay her anything at all. Ms Quashie negotiated her own fees with clients and took the economic risk of being out of pocket on a particular night.
The court concluded "It would, I think, be an unusual case where a contract of service is found to exist when the worker takes the economic risk and is paid exclusively by third parties."
The case is interesting as it widens what is meant by mutuality of obligation. You may think if you are not paying someone they can't be an employee. Unpaid volunteers are not employees We now have authority which states if a third party pays you are not an employee.
However that's the law this week!
As always this is just my ramblings and isn't meant to be taken as 'legal gospel 'you can rely on. The law is a tricky business and you should always taken specialist advice.
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