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Home / Simons-Taxes /Personal and employment tax /Part E4 Employment income /Division E4.2 Office or employment /Determining employment status / E4.217 Right of dismissal—employment status relevance
Commentary

E4.217 Right of dismissal—employment status relevance

Personal and employment tax

The right of dismissal in itself is unlikely to be a determining factor. Cooke, J in Market Investigations Ltd v Minister of Social Security1 saw breach of contract as the nub of the issue:

'As to the right of dismissal … I cannot see on what ground the right to dismiss in the middle of an assignment is said to be entirely excluded in this case; but assuming that it is, that fact does not in my view assist the company in establishing that the contract is a contract for services and not a contract of service.

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