Headlines: February 8th, 2001

The Institute of Fiscal Studies (IFS) is calling for a re-examination of the simple two-category system of classifying a person as self-employed, or as an employee.It points to modern working patterns putting pressure on this simple classification, for people like homeworkers, casual workers, construction workers, agency workers and personal service companies.

The IFS discussion paper, Employed or Self-Employed? Tax Classification of Workers and the Changing Labour Market ponders whether the current method of tax classification truly fits in with Governbment employment policy of encouraging entrepreneurship.

It is available from IFS at 7 Ridgmount Street, London WC1E 7AE for 30 pounds (15 pounds to IFS members).