And in the UK if the contractor is self-employed they are at risk if being caught by IR-35: http://www.contractoruk.com/ir35/what_is_ir35_rules_explained.html h

And in the UK if the contractor is self-employed they are at risk if being caught by IR-35: http://www.contractoruk.com/ir35/what_is_ir35_rules_explained.html http://www.contractoruk.com/ir35/what_is_ir35_rules_explaine... IR-35 is employment duck-typing. If it walks, talks, and quacks like an employee, then it's an employee and should be taxed as such, even if it claims it's an independent contractor.