The characteristic most commonly associated with an employment is a contract of service, and that most commonly associated with self-employment is a contract for services. Note that, for NIC purposes, the term 'contract of service' is used in the definition of 'employed earner' in SSCBA 1992, s 2(1)(a), whereas a self-employed earner works under a 'contract for services'. The distinction is therefore often drawn, particularly in legal decisions, not between 'employed' and 'self-employed' as such, but between 'contract of service' and 'contract for services'. A contract is an agreement between two parties that is intended to be legally binding. It can be written, oral or implied.
Interpretation of contracts—a question of law or fact?
The importance of this question lies in the appeal procedure. Questions of fact are normally to be decided by tribunal, and are not reviewable by the courts unless the decision is perverse. On the other hand, questions of law, even if initially decided by tribunal, are subject to review by the courts unless statute
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