Status Casebook — tax & employment status decisions

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Regime

Highest court reached

Final outcome

Factor

Decisive factors only

e.g. select “Personal service / substitution” + decisive to see every case turning on substitution.

Authority

Leading authorities only

Seminal and repeatedly cited decisions.

Taxpayer / worker win HMRC / engager win Partial / remitted

Summaries and tags are editorial drafts unless marked verified. Decisions link to official sources where available. Not legal advice.