Tax

This topic considers various aspects of tax law that are often encountered by employment lawyers.

For employment law purposes, an individual who provides work or services for another person may fall within three categories; they may be a worker, an employee (in which case they will also be a worker), or they may be a self-employed or independent contractor. However, from a tax perspective, an individual is either employed or self-employed; there is no third category. While some of the same caselaw is relevant to the question of employee status in the context of tax and employment law , there is now a divergence in the approach taken by the tribunals and courts in dealing with employee status for these purposes. This may mean that, even if an individual is not regarded as an employee for tax purposes, an employment tribunal may determine that they are an employee and therefore eligible to bring a claim eg for unfair dismissal or redundancy, and vice versa. For more detailed information on employee status in the context of employment law, see Practice Note: Employee status.

Employment status for tax

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Withholding DSAR documents from inspection during data protection proceedings by relying on a Data Protection Act 2018 exemption (Cole v Marlborough College)

Information Law analysis: This claim relates to the scope of production and the application of the exemptions to production of personal data in responding fully to a subject access request. The Claimant, Thomas Cole (Cole), who was a student at the Defendant school, Marlborough College (the College), submitted a data subject access request (DSAR) under Article 15 of the United Kingdom General Data Protection Regulation, Assimilated Regulation (EU) 2016/679 (the UK GDPR) after he was removed from the school following his involvement in a physical altercation with another student. In this half-day case management hearing, Mr Justice Nicklin assessed whether the College was entitled to withhold, in whole or part, documents containing Cole’s personal data, rather than providing the material for inspection ahead of a two-day trial on the data protection claim expected to start in mid-2025. The court held that the College was entitled to withhold some documents (containing Cole’s personal data) on the grounds of the exemption in paragraph 16 of Schedule 2, Part 3 to the Data Protection Act 2018 (DPA 2018). In short, this exemption provides that a controller is not obliged to disclose information to a data subject where doing so involves disclosing information that relates to another individual who can be identified from that information, whether as the source of information or as the subject of such information. Written by Robyn Bond, associate at Ropes & Gray International LLP.

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