Different Ways of Working: Reforming Employment Law, Tax and Social Security for the 21st Century

Thursday 15 June 2017, British Academy

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Recent events – from employment litigation about the status of ‘gig economy workers’ and the abortive attempt to increase National Insurance contributions for the self-employed earlier this year, through to rising concerns about ‘tax driven’ incorporation – have highlighted an urgent need to rethink established structures for regulating and taxing the UK labour market. Whilst many of the problems are not new, innovative technology and entrepreneurship magnify the challenges and opportunities they present.

Publication of the Taylor Review on Modern Employment Practices is anticipated soon after the 8th June General Election. Despite many discussions, however, there have been few attempts to break down the disciplinary boundaries between labour economics, employment law and tax; comparative perspectives are similarly rare. Many proposals do not stem from the holistic examination needed to provide fair, effective and sustainable solutions.

This conference brings together leading speakers from the worlds of economics, employment law, taxation and social security and introduces perspectives from Sweden, France, Australia and the USA. Contributors will consider recent trends in the labour market and explore their implications for employment law, social security, and equitable taxation of those both at the lower and higher ends of the earnings spectrum. We are also delighted that the audience includes policy makers, practitioners, academics, social partners and representatives of professional bodies and think tanks and we shall encourage participation from the floor.

We are grateful to the ESRC, Oxford Law and Economics Faculties, the Oxford University Centre for Business Taxation and the British Academy for their financial and organisational support.

Abi AdamsJudith FreedmanJeremias Prassl

Introduction

The Oxford MSc in Taxation is a two-year part-time postgraduate degree. It is offered by the Oxford University Faculty of Law, and is taught in association with the Oxford University Centre for Business Taxation. Unusual among Masters in Taxation degrees, the MSc in Taxation has been designed by a combination of lawyers and economists. The degree is taught by lawyers and economists from the Oxford University Faculty of Law and the Oxford University Centre for Business Taxation, as well as a select group of practising lawyers and other leading academics. This combination ensures that students not only acquire a detailed understanding of technical law, but also the ability to think deeply about the underlying policy considerations. An element of interdisciplinarity runs through the whole degree and, in addition, the in-built flexibility of the course allows students to tailor their studies to their individual preferences.The MSc in Taxation is the ideal degree for practitioners in law and accounting firms who wish to move from a technical to a deeper understanding of taxation: insights that will propel their career forward. This approach also makes this the degree of choice for those working in revenue authorities and treasury departments, as well as for those contemplating an academic career in taxation. Further information: www.law.ox.ac.uk/admissions/postgraduate/master-science-taxation

Oxford MSc in Taxation

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14:15 – 15:30 Perspectives from practiceChair: Jonathan Chamberlain, Gowling WLG and Employment Lawyers’ AssociationAndrew Chamberlain, Deputy Director of Policy and External Affairs, Association of Independent Professionals and the Self-Employed

Bill Dodwell, Head of Tax Policy, Deloitte and President, Chartered Institute of Taxation 2016-17

Rhiannon Jones, Principal Policy Adviser, CBI

Karon Monaghan QC, Matrix Chambers

Hannah Reed, Senior Employment Rights Officer, TUC

15:30 – 16:30 The way forward

Chair: Sarah O’Connor, FT

Andrew Forsey, Office of Rt. Hon. Frank Field MP

Mark Freedland, Emeritus Professor of Employment Law, University of Oxford

Paul Morton, Director, Office of Tax Simplification

Abi Adams, University of Oxford

Judith Freedman, University of Oxford

Jeremias Prassl, University of Oxford

16:30 – 17:30 Drinks reception

Programme

WiFiIf you would like to use WiFi today, please connect to 10-11CHT password hospitality

Social mediaPlease tweet your comments and opinions using the hashtag #work21c

FilmingPlease be aware that the conference will be filmed (audio and visual) and that by entering the event, you are giving your permission to be recorded.

09:00 – 09:30 Registration and coffee

09:30 – 09:50 The need for reformChair: Hugh Collins, Vinerian Professor of English Law, University of OxfordAbi Adams, Associate Professor in Economics, University of Oxford

Judith Freedman, Pinsent Masons Professor of Taxation Law, University of Oxford

Jeremias Prassl, Associate Professor of Law, University of Oxford

09:50 – 11:15 Exploring the problemsChair: Julian Birkinshaw, Professor of Strategy and Entrepreneurship and Deputy Dean, London Business SchoolStephen Machin, Director, Centre for Economic Performance and Professor of Economics, LSE Labour economics

Anne Davies, Dean, Oxford Law Faculty and Professor of Law and Public Policy, University of Oxford Employment law

Helen Miller, Associate Director, Institute for Fiscal Studies Taxation policy

Caroline Miskin, ICAEW Tax faculty and previously TaxAid Practical issues and interaction between tax and social security

11:15 – 11:40 Coffee

11:40 – 13:15 Comparative approachesChair: Glen Loutzenhiser, Associate Professor of Tax Law, University of OxfordSamuel Engblom, Social Policy Director, Trade Union Organisation (TCO), Sweden

Brett Freudenberg, Associate Professor, Griffith Business School, Australia

Shu-Yi Oei, Hoffman F Fuller Professor of Tax Law, Tulane University Law School, USA

Louis Charles Viossat, Inspector General for Social Affairs, French Government

13:15 – 14:15 Lunch

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Biographies

Abi Adams Abigail Adams is an Associate Professor of Economics at the University of Oxford and a Fellow of New College. She is a Research Fellow at the Institute for Fiscal Studies and an editor of the Oxford Review of Economic Policy. She holds a Future Research Leader award from the Economic & Social Research Council for her work on Zero Hours Contracts and employment in the ‘gig’ economy. Her research focuses on what motivates people to work in these ‘different’ ways – a preference for flexibility or a lack of alternative options - and how and why this varies across people.

Andy Chamberlain Andy Chamberlain is the Deputy Director of Policy and External Affairs at IPSE – The Association of Independent Professionals and the Self-Employed.

Andy is responsible for IPSE’s tax policy and has a special interest in labour market changes, employment status, IR35 and Making Tax Digital. In 2015 he led IPSE’s campaign against proposals to restrict travel and subsistence tax relief for incorporated entities. Andy has been working with EY to develop IPSE’s concept for a new corporate form – the Freelancer Limited Company – which would deliver clarity of legal and tax status for the smallest businesses, while also protecting revenue for the Exchequer.

IPSE is the largest association of independent professionals in Europe, representing over 68,000 freelancers, contractors and consultants from every sector of the economy. It’s a not-for-profit organisation, owned and run by its members.Julian Birkinshaw

Julian Birkinshaw is Professor of Strategy and Entrepreneurship, Deputy Dean for Programs, and Director of the Deloitte Institute at the London Business School. He is a Fellow of the British Academy, a Fellow of the Advanced Institute of Management Research (UK), and a Fellow of the Academy of International Business. Julian is co-founder with bestselling author Gary Hamel of the Management Innovation Lab (MLab), a unique partnership between academia and business that is seeking to accelerate the evolution of management.

He has PhD and MBA degrees in Business from the Richard Ivey School of Business, University of Western Ontario, and a BSc (Hons) from the University of Durham. He was awarded an Honorary Doctorate by the Stockholm School of Economics, 2009.

Julian’s main area of expertise is in the strategy and organisation of large multinational corporations, and on such specific issues as subsidiary-headquarters relationships, corporate entrepreneurship, innovation, the changing role of the corporate HQ, organisation design, and knowledge management. He was ranked 43rd in the 2015 “Thinkers 50” list of the top global thinkers in the field of Management.

Jonathan ChamberlainJonathan Chamberlain is a partner in Gowling WLG and the immediate past Chair of the Legislative and Policy Committee of the Employment Lawyers’ Association and Regional Chair of the Industrial Law Society. He chairs the Audit & Risk Committee of Worcester College, Oxford.

In his work for ELA, he contributed to the BEIS review of employment status and appeared before the BEIS Strategy Committee in its review of corporate governance. As a lawyer in private practice, he advises frequently on employment status issues for clients across all sectors and workforce structures.

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Anne Davies Anne Davies is the Dean of the Law Faculty at the University of Oxford and Professor of Law and Public Policy. Her research interests are in the fields of public law and labour/employment law. In the latter field, Professor Davies is the author of three books: Perspectives on Labour Law, published by Cambridge University Press in the Law in Context series in 2004, with a second edition in 2009, EU Labour Law, published by Elgar in 2012, and Employment Law, published by Pearson in 2015. Her interests are wide-ranging, encompassing international, European and domestic law. Her current projects include recent developments in EU employment law, issues surrounding casual work and working time, and the broader theme of ‘insiders’ and ‘outsiders’ in the labour market.

Bill DodwellBill Dodwell is Head of Tax Policy at Deloitte, responsible for consultations with HM Treasury, HMRC, the OECD and the EU. He was the 2016-17 president of the Chartered Institute of Taxation and formerly chaired the CIOT’s Technical Committee. He specialises in international corporate taxation.

Bill was a member of the UK’s interim Advisory Panel on the General Anti-Abuse Rule. He has represented Deloitte and the CIOT before the UK Parliament, including the Public Accounts Committee and the House of Lords’ Economic Affairs Committee. He has also represented Deloitte at the European Parliament’s TAXE committee.

Bill regularly speaks to the media on taxation and tweets as @BillDodwellTax. He has law degrees from King’s College London and Queens’ College, Cambridge. He is a chartered tax adviser and chartered accountant.

Hugh Collins Hugh Collins is the Vinerian Professor of English Law at All Souls College, Oxford. He studied law at Oxford and Harvard. He is a Fellow of the British Academy. He has published research in a wide range of fields including contract law, employment law, European law, legal theory, and human rights law. Recent book publications include A European Civil Code: The Way Forward (Cambridge: Cambridge University Press, 2008); Employment Law 2nd edn (Oxford: Oxford University Press, 2010); Networks as Connected Contracts (by Gunther Teubner) Edited with an Introduction (Oxford: Hart Publishing, 2011); and Labour Law (CUP, Law in Context Series, 2012) with K.D. Ewing and Aileen McColgan. Recent book chapters include ‘Is There a Human Right to Work?’ in V Mantouvalou (ed) The Right to Work (Oxford: Hart, 2015); ‘On the (In)compatibility of Human Rights Discourse and Private Law’ in H-W Micklitz, Constitutionalization of European Private Law (Oxford: OUP, 2014); ‘Theories of Rights as Justifications for Labour Law’ in G Davidov and B Langille (eds), The Idea of Labour Law (Oxford, Oxford University Press, 2011); ‘Flipping Wreck: Lex Mercatoria on the Shoals of Ius Cogens’ in S Grundmann, F Moeslein, K Riesenhuber (eds), Contract Governance - Dimensions in Law and Interdisciplinary Research (Oxford: OUP, 2016); ‘Implied Terms in the Contract of Employment’ and ‘Human Rights and the Contract of Employment’ (with V Mantouvalou) in M Freedland (ed), The Contract of Employment (Oxford:OUP, 2016). Samuel Engblom

Samuel Engblom is the Policy Director and former Chief Legal Advisor at TCO – The Swedish Confederation for Professional Employees, a white collar trade union confederation.

He obtained a PhD in Law from the European University Institute, Florence in 2003. The title of his dissertation was Self-employment and the Personal Scope of Labour Law – Comparative Lessons from France, Italy, Sweden, the United Kingdom and the United States.

Samuel Engblom has been an expert in several Swedish government committees preparing new legislation in the fields of labour law, migration and tax law, including the 2008 committee on the taxation of self-employed workers. He is Vice President of the Swedish Better Regulation Council, a government body.

He recently published a contribution with the title Atypical Work in the Digital Age – Trade Union Strategies for the Gig-Economy in a Liber Amoricum to Professor Ann Numhauser Henning of Lund University.

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Judith FreedmanJudith Freedman FBA, CBE is the Pinsent Masons Professor of Taxation Law at the Oxford University Law Faculty. She was one of the founders of the Oxford University Centre for Business Taxation and is its Director of Legal Research. Judith worked in the corporate tax department of Freshfields prior to joining the University of Surrey and then the LSE Law Department. She was a member of the small business working group of the UK’s Company Law Reform Committee and of the Aaronson General Anti-Avoidance Rule Study Group. She has served on many other governmental and policy committees, including consultative committees of the UK’s Office of Tax Simplification. She is a member of the IFS Council and the IFS Tax Law Review Committee.

Judith has published on tax and corporate law issues, especially tax avoidance and statutory interpretation, tax and corporate social responsibility, small businesses and the use of discretion in the administration of taxation. She was co-author of an IFS paper, ‘Employed or Self-employed’ as long ago as 2001! She also co-authored a chapter on small business taxation for the Mirrlees Review. She is joint editor of British Tax Review and on the editorial boards of various other journals.

Brett Freudenberg Brett Freudenberg is an Associate Professor - Taxation at Griffith Business School, Griffith University, Australia. Brett is known for his research expertise in the tax law and policy issues facing private enterprises, as evidenced by his Fulbright Scholarship (2006) and over 60 refereed publications in leading Australian and international journals. Brett’s research has analysed whether Australia should introduce a tax flow-through company, the tax treatment of discretionary trusts and the motivation for choice of business structure. Brett has also successfully supervised Honours and PhD students who have researched into the areas of tax literacy, effective use of debt, Australia’s superannuation system, as well as how private enterprises are affected by GST in terms of their cash flow, compliance cost and complexity.

A full list of Brett’s research can be viewed at: http://ssrn.com/author=498263

Prior to commencing with Griffith University, Brett was a senior taxation consultant with KPMG and a solicitor with Corrs Chambers Westgarth.

Rhiannon JonesRhiannon is a Principal Policy Adviser in the Economic Policy team at the CBI, responsible for leading the policy development of domestic tax issues affecting businesses. She is currently leading the CBI’s work on tax in the modern economy and new ways of working.

Before working in tax policy, she advised businesses on corporate tax issues specialising in the taxation of intellectual property. She began her career with BDO where she qualified as a Chartered Tax Adviser in 2009 advising SMEs on international and domestic tax issues.

Mark Freedland Mark Freedland is Emeritus Professor of Employment Law; his university teaching has been in fields of Labour Law, International and European Employment Law, and Comparative Public Law.

He is also an Emeritus Research Fellow in Law at St John’s College, Oxford. He has acted as the Director of Graduate Studies for the Law Faculty, as Vice-Chair of the Law Board, and as Director of the Institute of European and Comparative Law. In previous years he has held visiting professorships at the Universities of Paris I, and Paris II.

Andrew Forsey Andrew Forsey is a Senior Parliamentary Researcher to Frank Field MP. He served as Secretary to the All-Party Parliamentary Inquiry into Hunger in the United Kingdom.

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Glen Loutzenhiser Glen Loutzenhiser is Associate Professor of Tax Law at the University of Oxford, and Tutorial Fellow in Law of St Hugh’s College, Oxford. Glen previously worked as a solicitor in the corporate tax department of the Toronto law firm Osler, Hoskin & Harcourt LLP, and as an accountant in public practice and industry. Glen is qualified as a barrister & solicitor in Canada. He teaches undergraduate courses at Oxford on EU Law and Taxation Law and teaches on the taught graduate Corporate Tax Law and Policy course. He is also a programme director and teacher on the part-time Oxford MSc in Taxation degree. Glen is a member of the editorial board of the British Tax Review and sole editor of Tiley’s Revenue Law (Hart Publishing)- a leading UK tax law textbook. His research interests include the taxation of small businesses and employees, executive compensation and taxation of the family. Glen has published articles in the Cambridge Law Journal and British Tax Review on the subject of the UK’s long-standing favourable income tax and NIC treatment of small companies as compared to employees and the self-employed.

Stephen MachinStephen Machin is Professor of Economics and Director of the Centre for Economic Performance at the London School of Economics. Previously he has been visiting Professor at Harvard University (1993/4) and at the Massachusetts Institute of Technology (2001/2). He is a Fellow of the British Academy, has been President of the European Association of Labour Economists, is a Fellow of the Society of Labor Economists and was a member of the UK Low Pay Commission from 2007-13. His current research interests include inequality, education and crime, and the interactions between them.

Helen Miller Helen Miller is an Associate Director of IFS, and runs the tax research sector. Her main research interests are the effects of the tax system on individuals’ and firms’ behaviour and the design of tax policy. She is an editor of Fiscal Studies. Her recent research includes work on the drivers of firm investment, the UK productivity puzzle, the location of multinationals’ innovative activities and the tax strategies of company owner-managers.

Karon Monaghan QCKaron Monaghan QC practises principally in the fields of equality and discrimination law, human rights and EU law. Her work spans the fields of employment law, civil actions and judicial review. She has appeared in numerous cases at appellate level, including in the Court of Appeal and Supreme Court and (on references under Art 267, TFEU) in the CJEU. Karon also undertakes advisory work for public bodies and NGOs and is an A Panel member of the Equality and Human Rights Commission’s Panel of Preferred Counsel.

Caroline MiskinCaroline Miskin joined the ICAEW Tax Faculty in early 2016 as Tax Practitioner Support Manager having previously worked at TaxAid, the charity that gives free tax advice to those on low incomes, latterly as Technical Director. She continues to volunteer for TaxAid.

Previously, Caroline worked at the other end of the size scale, for ExxonMobil UK, and advised on corporation tax and employee matters including expatriate taxation, becoming a Chartered Tax Adviser during this period.

Caroline started her career as a trainee Chartered Accountant in a small firm in Dublin and remains a member of Chartered Accountants Ireland.

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Paul Morton Paul Morton was appointed Tax Director of the Office of Tax Simplification on 1st March 2017. Prior to that he was Tax Director for RELX Group plc (formerly Reed Elsevier), the global information and analytics group, for twelve years. He was actively engaged with the OECD and tax policy makers in the UK, US and the Netherlands and at EU level on tax policy matters relating to the digital economy and many other aspects of tax policy. Previously, he was a tax manager and adviser at Royal Dutch Shell in a number of UK and overseas roles over a period of 16 years. He moved to Shell from KPMG where he focused on international tax and insurance companies. He began his career in tax, after reading Microbiology at University College London, when he joined the Inland Revenue as a tax inspector.

He is a Fellow of the Chartered Institute of Taxation, a member of the Council of the Institute for Fiscal Studies and the Tax Law Review Committee, an adviser to the International Chamber of Commerce Taxation Commission, a member of the Executive Committee of the International Fiscal Association and a past President of the Confederation Fiscale Europeenne.

Sarah O’Connor Sarah O’Connor is the Financial Times employment correspondent. She covers global labour market issues such as technology, demographics, corporate surveillance and the future of work. She also writes a fortnightly column on employment.

Sarah joined the FT in 2007 as a graduate trainee after gaining a degree in Social and Political Sciences from Cambridge University. In her time at the FT, she has reported on the banking crisis from Iceland, the US economy from Washington DC, and corporate affairs for the Lex column from London.

She won Business and Finance Journalist of the Year in the 2014 British Press Awards, and her project on wearable technology in the workplace won the Digital Innovation Award in the 2016 British Press Awards. She was longlisted for the Orwell Prize for Journalism in 2017.

Shu-Yi OeiShu-Yi Oei teaches and writes in the areas of tax law and policy, bankruptcy and commercial law, and economic regulation.

Shu-Yi’s research addresses the relationship between tax policy and administration and economic security and financial risk. Her work also focuses on innovations in human capital investments and the taxation and regulation of new industries and transactions, such as the gig economy. Recent areas of research also include international tax policy and tax administration.

Before joining the faculty at Tulane Law School in 2009, Shu-Yi practiced tax law for six years at the law firm of Bingham McCutchen LLP. Her practice included advising clients on federal, state and international tax matters, transactional tax planning and tax controversies. Shu-Yi will join the faculty of Boston College Law School in Fall 2017.

Jeremias Prassl Jeremias Prassl is a Fellow of Magdalen College and an Associate Professor in the Faculty of Law. He is the author of The Concept of the Employer (OUP 2015), an editor of The Contract of Employment (OUP 2016) and Chitty on Contracts (32nd ed, Sweet & Maxwell 2015). In 2015, Jeremias was awarded a British Academy Rising Star Engagement Award to further his work in European Employment Law. He has just completed a new book on work in the ‘gig’ economy: Humans as a Service will be published by OUP later this year.

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Hannah ReedHannah Reed is Senior Employment Rights Officer in the Economic and Social Affairs Department at the TUC where she works on policy and campaigns on collective and individual rights.

Recent policy areas have included insecure work and co-ordinating TUC submissions to the Taylor Review of Employment Practices and the BEIS Committee Inquiry into the Future of Work. Other work areas include the implications of Brexit for employment rights.

Hannah represents the TUC on the Employment Tribunal Service National User Group for England and Wales and the ETUC Labour and Internal Market Legislation Committee. She is a former member of the Board of the Gangmasters’ Licensing Authority.

Hannah is a member of the Executive of the Industrial Law Society. She previously worked at the ESRC Centre for Business Research in the University of Cambridge.

Louis-Charles Viossat Louis-Charles Viossat is Inspector general for Social Affairs and the Chair of the Social Protection Committee of this high-level government unit which has oversight over all social programmes and operations in France through audits and investigations. Louis-Charles has worked extensively on social challenges of the collaborative economy and digital platforms in France. He has 25 years’ experience in domestic and global social policies and senior-level management.

Louis-Charles is a former Ambassador for Global Health, Deputy Chief of Staff for the Prime Minister and Chief of Staff for the Minister of Health and Social Security. He has also worked at the World Bank and in the health industry. He teaches global health and global social policy at Sciences-Po in Paris.

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Rhys Hobbs HMRC Vanessa Houlder Financial Times Valentin Jeutner University of Oxford and Lund University Rhiannon Jones CBI Vaneeta Khurana Mazars LLP Stuart Kozam HM Revenue & Customs Guy Levin Uber Glen Loutzenhiser University of Oxford Maria Ludkin GMB Caroline Macfarland Common Vision (CoVi) Stephen Machin LSE Sally Mann Thomson Reuters David Massey University of Central Lancashire Jolyon Maugham Devereux Chambers Meredith McCammond Low Incomes Tax Reform Group (LITRG) Ewan McGaughey King’s College London Diane Mckenzie-Boyle HMRC Ed McNally Canon Europe James Medhurst Fieldfisher Helen Miller Institute for Fiscal Studies Caroline Miskin ICAEW, Tax Faculty Karon Monaghan Matrix Chambers Paul Morton Office of Tax Simplification Jess Mullins UK Parliament Philip Murfitt HMRC Ifran Naeem HMRC Sean Nesbitt Taylor Wessing LLP Styliani Ntoukaki University of Oxford Sarah O’Connor Financial Times Shu-Yi Oei Tulane University Law School Femi Ogundimu Blue Trinity Group Jonathan Ollivent Uber Elin Osbeck Lund University Stefan Paduraru AFME Tony Page HMRC Jeremias Prassl University of Oxford Hannah Reed TUC Rommel Romato Philippine Embassy Desmond Ryan Trinity College Dublin Rebecca Seeley Harris Re Legal Consulting Ltd Francesco Seghezzi University of Modena - ADAPT Sara Selvarajah FTI Consulting Theodore Seto Loyola Law School, Los Angeles Kate Shearer University of Oxford and Shearers Tom Smith HMRC John Snape University of Warwick Desiree St John Ernst & Young David Stead Foxtrot Delta Limited Ben Stupples Bloomberg BNA Andrew Summers LSE

ParticipantsName Affiliation

Abi Adams University of Oxford Guled Alawi-Guled HM Revenue & Customs Peter Allen ICAEW, Tax Faculty Joe Atkinson University College London Julian Birkinshaw London Business School Kirsty Blackman SNP Michael Blackwell LSE Angela Brown HMRC Matthew Brown Chartered Institute of Taxation Iain Campbell Association Revenue and Customs Andrew Chamberlain Association of Independent Professionals and the

Self-Employed Jonathan Chamberlain Gowling WLG Sophie Chandler-Millington University of Oxford Jo Chimes ISCRE (Ipswich and Suffolk Council for Race Equality)Connie Cliff Gowling WLG Hugh Collins University of Oxford James Coward HM Revenue & Customs Heather Cuddy Department of Finance Government of Ireland Rita Cunha Policy Institute at King’s Anne Davies University of Oxford Natalia Delgado Birkbeck Law School, University of London Michael Devereux Oxford University Centre for Business Taxation Adrian Dixon HM Revenue and Customs Bill Dodwell Head of Tax Policy, Deloitte and President, Chartered

Institute of Taxation 2016-17 Ian Dowson William Garrity Associates Ltd Marian Drew Office of Tax Simplification Penny Ehrhardt University of Oxford Tina Ehrke-Rabel University of Graz Samuel Engblom Trade Union Organisation (TCO) Peter Faherty HM Revenue & Customs Anne Fairpo Low Incomes Tax Reform Group Andrew Forsey Office of Rt. Hon. Frank Field MP Richard Fox Kingsley Napley LLP Mark Freedland University of Oxford Judith Freedman University of Oxford Brett Freudenberg Griffith Business School Sirin Geçmen HMRC Eile Gibson Tower Bridge Tax Practice Andrew Goodall Tax Analysts Rosemary Green NatWest Mentor Ashley Greenbank Macfarlanes Irem Guçeri Oxford University Centre for Business Taxation Stephanie Guyatt BAE Systems Plc Samuel Harris HMRC John Hendy Old Square Chambers Tony Hennessy Osborne Place Tax Stephen Herring Institute of Directors

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Alistair Sutcliffe HMRC Doina Tal Sophie Zernoff SC Chris Thomas Pinsent Masons Tony Thomas Dept for Business, Energy and Industrial Strategy Jeremy Tyler HMRC John Vella Oxford University Centre for Business Taxation Louis-Charles Viossat French Government Claire White HM Revenue & Customs Jonathan White University and College Union Travis Woodward HM Treasury Charles Wynn-Evans Dechert LLP Ian Young ICAEW

Notes

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Employment law has increasingly struggled to adapt to complex modern work arrangements, from agency work to corporate groups. This book suggests that the reason for this failure can be found in our concept of the employer, which has become riddled with internal contradictions in its search for a unitary employer, the counterparty to a bilateral contract, through a series of multi-functional tests focussed on the exercise of a range of employer functions. As a result of this tension, full employment law coverage is restricted to a narrow scenario where a single legal entity exercises all employer functions—a paradigm far from the reality of modern labour markets characterized by a fragmentation of work, from the rise of employment agencies and service companies to corporate groups and Private Equity investors.

These problems can only be addressed by a careful reconceptualization and the development of a functional concept of the employer. The book draws on existing models in English, German, and European law to develop a definition of the employer as the entity, or combination of entities, exercising functions regulated in a particular domain of employment law. Each of the two strands of the current concept is addressed in turn to demonstrate how a more openly multi-functional approach can successfully overcome the rigidities of the current notion without abandoning a coherent underlying framework. It fills a crucial gap in employment law and corporate law with its analysis of the defects in our current understanding of the employer, and in developing a new functional concept designed to overcome the problems identified.

The Concept of the EmployerJeremias Prassl, Associate Professor and Fellow, Faculty of Law, University of Oxford, and Magdalen College

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Notes

Oxford Law Faculty

The Faculty of Law in the University of Oxford is home to a unique combination of common law learning and comparative and international jurisprudence. Oxford holds a leading position in connecting teaching and scholarship, common law and civil law, theory and practice. With the largest faculty of law in the United Kingdom, Oxford is at the forefront of innovation, and is a meeting place for ideas and for gifted teachers and students from around the world. In the 21st century we are making new contributions to understanding, and to the education of lawyers at the highest level. We are doing so on the foundation of a great heritage – law has been taught at Oxford since the 1100s.

We admit and teach a diverse and outstanding body of students from all parts of the British Isles and from all over the world. Our graduate degrees are world-leading and our graduates are much in demand for their rigour, thoughtfulness, adaptability, and clarity of thought and expression.

For more information on the Law Faculty visit: http://www.law.ox.ac.uk

Oxford University Centre for Business Taxation

The Centre for Business Taxation is an independent research centre founded in 2005 and based at Saïd Business School which aims to promote effective policies for the taxation of business.

The Centre undertakes and publishes multidisciplinary research into the aims, practice and consequences of taxes which affect business. Although it engages in debate on specific policy issues, the main focus of the Centre’s research is on long-term, fundamental issues in business taxation. Its findings are based on rigorous analysis, detailed empirical evidence and in-depth institutional knowledge.

The Centre is staffed by lawyers and economists and is genuinely interdisciplinary. It serves as a meeting point for the world’s leading tax academics, many of whom are International Research Fellows of the Centre and regularly visit Oxford for the flagship annual Summer Symposium, the many academic conferences organised throughout the year, and for extended research visits.

For more information on the Centre visit: http://www.sbs.ox.ac.uk/ideas-impact/tax

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