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?Dan operated a business for many years. Until recently, Eve and Fred both worked for Dan and were?described as self-employed and paid tax as self-employed persons. Dan provided all of the computer?equipment and software they needed to perform their jobs. Eve was required to work solely on the projects?Dan provided, and she had to attend Dan's premises every day from 9am until 5pm.??Fred usually worked at home and was allowed to work on other projects. Fred could even arrange for his?work for Dan to be done by someone else if he was too busy to do it personally.??After three years of employment, and as a result of a downturn in his business sector, Dan has told Eve and?Fred that there will be no more work for them and that they will not receive any further payment or?compensation from him for their loss of work.?

26

【論述題】

State how courts decide whether a person is employed or self employed?

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考點(diǎn)：Chapter11Partnerships

The distinction between employees and independent contractors depends on many factors. The courts will primarily look at the reality of the situation rather than accept the form of the arrangement at face value. Initially, they will look at the relationship between the parties and any agreement between them. Where the 'employee's' status is still unclear, a series of tests will be applied; the control, integration and economic reality (multiple) tests

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Vlad generates a substantial income from illegal tax evasion and sought advice from Gloria (his personal accountant) on how to dispose of his illegal earnings. Gloria suggested that to disguise the source of the funds, Vlad should purchase a chain of restaurants and pass his gains from the illegal operation through the restaurants' accounts. Vlad agreed with Gloria’s proposal and appointed her as the restaurant chain’s finance director and together they passed the illegal money through the operation.

25

【論述題】

State the offence of money laundering.

State whether Gloria has any liability for money laundering.

State whether Vlad has any liability for money laundering.

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In January the board of directors of Huge plc decided to make a takeover bid for Large plc. After the decision?was taken, but before it is announced, the following chain of events occurs:?

(1) Slye, a director of Huge plc, buys shares in Large plc?

(2) Slye tells his friend Mate about the likelihood of the takeover and Mate buys shares in Large plc?

(3) At a dinner party Slye, without actually telling him about the takeover proposal, advises his brother?Tim to buy shares in Large plc and Tim does so?

28

【論述題】

?State whether Slye committed insider dealing when he bought shares in Large plc?

?State whether Mate has any liability for insider dealing?

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