Employment Status, Tax and the Gig Economy—Improving the Fit or Making the Break?
King's Law Journal, 31 (2), pp.194-214
The Coronavirus pandemic that is dominating all thought as this article is finalised has highlighted major flaws in our tax and benefits systems. These are not newly discovered problems. They have been known for many years. But a system under pressure, as ours is now, will reveal its stress points more clearly than one which rumbles along in normal circumstances. Times of trouble sometimes make conceivable reforms that were once considered impossible.