Originally posted by northernladuk
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RoS is one of the four points, SDC and MoO. In recent court cases, the RoS was proven to be an irrelevant part of a case, and Direction, Control and MoO clearly showed the contractor was a running a business.
Take the Elbourn case, the contractor was given an inside determination, took the client and agent to court to reclaim ErNI and proved the inside determination was wrong, albeit in forcing the client to admit he wasn't an employee and thus losing the case.
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