Mr. Martin McMahon:

The issue with the test case is, because employment status is not occupation specific, and it does not matter whether a person is a courier, a journalist or a lecturer in a college, if a precedent is set in one case, as it was in 1995, such precedents can be used in all employments. Revenue has distilled all case law and legislation down to four what it calls tick box indicators, which have already been rejected by the courts. It has set up a parallel system to the courts which does not pay any attention to case law, as we have already seen, and by which literally anybody can be classified as self-employed, and that is what it is doing.