Mark McLaughlin considers an important tax issue where a self-employed individual engages a self-employed family member to freelance in their business.
It is common for a self-employed individual to engage family members to work in their business. Sometimes, the family member will undertake work free of charge out of natural love and affection, particularly when the business owner is starting out.
As the business grows, the family member will often be paid for their work in the capacity of an employee. However, what if the family member is self-employed in their own right? The distinction has implications such as employment rights, National Insurance contributions liability,
