Mr. Niall Cody:

The three entities work closely together and in most cases we have the same interpretation of the situation. We are all trying to establish whether a case is employment or self-employment. What will happen as a result of the Karshan judgment, is that it will probably bring closer alignment because the court really sets it out very well. The court leaves it open to say there are issues, especially relating to employment rights, that are not determined by the judgment because a whole raft of legislation underpins employment rights. The court essentially sets out the five tests and they are applicable to all of us.