“anyone over the age of 16 could declare to HMRC they are selfemployed, which would generate a UTR [Unique Tax Reference], class 2 National Insurance liability and the issue of self-assessment forms. No self-employed activity needs to take place though for any of this to happen.”
“5. I do not accept that a claimant who is for the moment doing no work is necessarily no longer self-employed. There will commonly be periods in a person’s self-employment when no work is done. Weekends and holiday periods are obvious examples. There may also be periods when there is no work to do. The concept of self-employment encompasses periods of both feast and famine. During the latter, the person may be engaged in a variety of tasks that are properly seen as part of continuing self-employment: administrative work, such as maintaining the accounts; in marketing to generate more work; or developing the business in new directions. Self-employment is not confined to periods of actual work. It includes natural periods of rest and the vicissitudes of business life. This does not mean that selfemployment survives regardless of how little work arrives. It does mean that the issue can only be decided in the context of the facts at any particular time. The amount of work is one factor. Whether the claimant is taking any other steps in the course of self-employment is also relevant. The claimant’s motives and intentions must also be taken into account, although they will not necessarily be decisive.”
“That cannot all apply to the self-employed. The notion of acting under the direction of another is certainly not an essential feature of selfemployment. However, most of it can safely be applied. It is, though, difficult to apply when there is a significant change. Is the claimant experiencing a temporary lull in work until more can be found, with selfemployment surviving? Or is there a change to occasional and isolated pieces of work, which is insufficient to amount to continuing selfemployment? So much depends on the circumstances and, therefore, on the evidence.”
“Does an EU citizen who (1) is a national of another Member State; (2) has lawfully resided in and worked as a self employed person in a host Member State for approximately four years; (3) has ceased his work or economic activity by reason of absence of work and (4) has registered as a jobseeker with the relevant employment office retain the status of self employed person pursuant to Article 7(1)(a) whether pursuant to Article 7(3)(b) of Directive 2004/38/EC or otherwise. If not, does he retain the right to reside in the host Member State not having satisfied the criteria in Article 7(1) (b) or (c) of Directive 2004/38/EC or is he only protected from expulsion pursuant to Article 14(4) (b) of Directive 2004/38/EC.”