The term 'self-employed' can be used to cover any individual providing services who does not have a contract of employment with the company. This may include for example consultants, services from partnerships or sole traders. In each case where an individual tries to claim self-employment for their engagement with the company, the onus is on the company in the first instance to apply a number of tests to the fact of the case, as an incorrect decision is a breach of tax legislation. It should be noted that self-employment in one capacity does not imply self-employment in another capacity. Each engagement should be looked at separately. Determining the tax status of workers can be difficult, but in the construction industry with its 714 certificates and labour only subcontracting it can be doubly difficult. Recognising the confusion, the Inland Revenue has issued a guidance paper specifically addressing this problem (Ref: Business Series 1R148/CA69). Although the general principles are explained in leaflet IR56/N139 - Employed or Self- employed, the new leaflet deals only with construction.

The tests should determine the extent of control by the company over the terms of the engagement of the individual, and are taken from an Inland Revenue leaflet reference IR56/N139. If the tests suggest the individual is an employee, then the Institute has an an obligation to pay the individual through the payroll and to deduct tax and national insurance contributions (NIC) from the payment. If the tests suggest possible self-employment status, then the evidence should be submitted to the Inland Revenue by the Institute's Payroll section to obtain a ruling from the Institute's tax inspector. A purchase order for the services of a self-employed individual can only be placed when accompanied by a ruling which states that payment may be made without deduction of tax and NIC, as set out in Appendix A paragraph 1 (i) and the following.

The following questions leading to an answer 'yes' by you will probably mean that the individual is your employee and must be paid on the payroll:

1. Do they do they have to do the work rather than hire someone else to do it for them?
2. Can someone (i.e. a company employee) tell them at any time what to do or when and how to do it?
3. Are they paid by the hour, week or month? Can they get overtime pay? (Though even if the person is paid by commission or on a piecework basis they may still be an employee)
4. Do you work set hours, or a given number of hours a week or month?
5. Do they work at the premises of the person they are working for (i.e. a site of the company) or at a place or places you decide?

The correctness of the decision is the Companys' as the employer if either the Inland Revenue or DSS successfully challenge such a decision.

Only if the above questions in paragraph 4 have produced several 'no' answers should the next tests be applied. Only if several of these next questions (still from the perspective of the individual) produce 'yes' answer should the facts of the case then be referred to the Payroll Section for further investigation.

1. Does the individual have the final say in how the business is run?
2. Does the individual risk their own money in the business?
3. Is the individual responsible for meeting the losses as well as taking the profits of the business?
4. Does the individual provide major items of equipment you need to do your job, not just the small tools which many employees provide for themselves?
5. is the individual free to hire other people on terms of their own choice, to do the work that they have taken on? Does the individual pay them from out of thier own pocket?
6. Does the individual have to correct unsatisfactory work in their own time and at thier own expense? .

This article is intended as a guide to the minefield of self-employment - all

Most employees spend less than half their time at work being genuinely productive. For the business owner, this is frustrating and expensive.

Ironically, though, the employer is usually the major cause of the problem. Almost all employees will be highly productive if they feel enthusiastic and motivated. This briefing explains:

• How to make people want to work well.
• How to align employees' goals with those of the business.
• How to handle disagreements.

Motivation is based on giving people an appropriate combination of rewards.

• Employees need an awareness of the possibilities for them at work and the freedom to choose options and goals.
• Most individuals need to feel they have responsibility and the power to influence results by their actions.
• People have their own priorities in relation to the rewards they get from work.
  • Rewards may include money, recognition, friendships, security, the challenge of new projects or a sense of doing something worthwhile and 'making a difference'.
• For many people, the chance to achieve ambitions is a major motivation.

Manipulating and bullying people simply does not work. It leaves them demotivated. The key to successful motivation is your attitude.

• Treat employees as partners in the business.
• Keep people informed about business performance and management decisions.
• Ask employees for their views before making decisions which affect them.
• Give each person a good, comfortable working environment and the right training and equipment for the job.
• Build up an atmosphere of trust and teamwork, not defensiveness and fear.

Ten years ago, all people wanted to do was blow them up, but city centre council flats are now as trendy as they are high - the des res for the turn of the century.

British people on the whole have never quite embraced the concept of high rise living.

We only use the word apartment if a living space comes complete with concierge and private porterage - perhaps even underground parking.

A decidedly less glamorous view has been taken over the years of homes which fall into the category of social housing.

The demolition of blocks of flats always draws cheering crowds "Flat" has dictionary definitions which include, "dull, lifeless, monotonous" and a "collection of rooms, usually on one level, used as a dwelling".

But council-built blocks are enjoying a rebirth, with home buyers actively seeking to move into them, reversing the traditional perception of tower block dwellers as people who would rather be elsewhere.

Not only are council-built flats coming on to the market in increasing numbers, as a result of the '80s housing policy of giving tenants the right to buy.

But they also tend to be a bit cheaper than their privately constructed equivalents - and much bigger.

Iain Borden, an architecture lecturer at University College London, and an expert in urban space, said: "There is a certain section of London society that is seeking to move into council properties.

"They tend to be young, tend to be childless, urban professionals - maybe graphic designers, and they're often gay."

Speaking at a debate entitled Tower Blocks: Love them or loathe them? at the Museum of London, he said people chose to live in council blocks because they loved the dynamism of being slap-bang in the centre of town, and the fantastic views from up on high.

And they benefited from council block design, which he said was "a lot better than your typical Victorian house conversion".

There was also, he said, a growing appreciation of the work of some of the world class architects who had designed council tower blocks.

Now, tower blocks are cool

It has an active residents association, which has campaigned for a number of changes to the building and housing policy over the years including better security, and only putting people there who want to go there.

www.linkedin.com - Great site for finding new business contacts as well as advertising your own services and talents.

www.bbc.co.uk - Simply the best place for news, weather, sports results etc

www.grumbletext .com - Fascinating to see how your average joe is getting ripped off these days. How many times do people have to be told that you aren't buying one ringtone, you are buying a subscription of £5 a week for the rest of your life.

The contents of this newletter does not purport to provide any professional advice and nothing on the pages of this newsletter shall be deemed to constitute the provision of professional advice in any way. Clients are advised to take legal advice on all matters concerning employment law, particularly before taking any action against an employee.