Where a person is taken on a self-employed or consulting basis to perform a role, there is tax flexibility for the worker and lower administrative burdens for the employer. Accordingly, the Inland Revenue may scrutinise such arrangements to see if they are genuine or whether they are schemes to avoid deductions of Schedule E income tax under PAYE, and National Insurance Contributions (NIC's).
Easyform Glossary of Law Terms. — UK law terms.
n.An expert, often an independent contractor, paid by a company to give it advice on some matter but not employed by that company.
The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008.
An individual working under a contract for services. Consultants will not be entitled to the statutory rights available only to employees working under a contract of service. Consultants will also be responsible for paying their own tax and national insurance contributions, although an employment tribunal finding that an individual is not an employee will not bind HM Revenue & Customs (and vice versa).Related links
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
См. также в других словарях:
consultant — consultant, ante [ kɔ̃syltɑ̃, ɑ̃t ] adj. et n. • 1584; de consulter 1 ♦ Qui donne des consultations. ⇒ conseil . Avocat consultant. Médecin consultant, que l on appelle en consultation (opposé à médecin traitant). N. Un consultant en informatique … Encyclopédie Universelle
consultant — con‧sul‧tant [kənˈsʌltənt] noun [countable] JOBS someone whose job is to give people or businesses advice or training in a particular area: • The firm has appointed a consultant to advise on the restructuring of the company. • a firm of tax… … Financial and business terms
consultant — CONSULTÁNT, Ă, consultanţi, te s.m. şi f. Specialist care dă indicaţii sau trage concluziile în chestiuni care privesc specialitatea sa. – Din fr. consultant. Trimis de RACAI, 30.09.2003. Sursa: DEX 98 consultánt s. m., adj. m., pl.… … Dicționar Român
consultant — CONSULTANT. adj. m. Celui qui donne avis et conseil. Il se dit principalement des Avocats. Et en ce sens on appelle Avocat consultant, Celui qui ne plaide plus au Barreau, et qui donne seulement son avis quand on le consulte. Il se dit aussi Des… … Dictionnaire de l'Académie Française 1798
consultant — n. an expert who gives advice. Syn: adviser, advisor. [WordNet 1.5] … The Collaborative International Dictionary of English
consultant — Consultant. adj. v. Le feminin n est guere en usage. Celuy qui donne advis & conseil. Il se dit principalement des Jurisconsultes & Advocats. Advocat plaidant. Advocat consultant. les Docteurs consultants respondirent à cette question &c. Il se… … Dictionnaire de l'Académie française
consultant — 1690s, of persons going to oracles, from CONSULT (Cf. consult) + ANT (Cf. ant). Of physicians, from 1878; meaning one qualified to give professional advice is first attested 1893 in a Sherlock Holmes story. Related: Consultancy (1955) … Etymology dictionary
consultant — [n] professional advisor advisor, authority, counsel, expert, freelancer, guide, master, maven, mentor, pro*, specialist, veteran; concepts 348,350 … New thesaurus
consultant — ► NOUN 1) a person who provides expert advice professionally. 2) Brit. a hospital doctor of senior rank … English terms dictionary
consultant — [kən sult′ nt] n. [< L consultans, prp. of consultare] 1. a person who consults with another or others 2. an expert who is called on for professional or technical advice or opinions … English World dictionary