There was great move towards self-employment during the 1990s, encouraged by the trend towards outsourcing of many non-core functions by businesses (see Chapter 7). Not surprisingly, the UK government has sought to recoup potentially lost tax revenue and to protect unwitting self-employed individuals, by examining closely the terms on which an individual is engaged. The courts have decided the matter on the basis of, among other things, the degree of control that the organization buying a person’s services has over the person providing them, the level of integration between the individual and the organization, and who bears the business risk. If the organization is able to specify the manner in which a task is to be carried out, then an employment relationship generally exists. If, however, the required and result is specified but