- consultant
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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.
- consultant
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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.
- consultant
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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.
