Darius Watkins is a Chartered Professional Accountant. He has carried on a professional business as a tax consultant for 12 years. By the end of 2020, the practice had grown very large. Darius was overworked and under pressure to hire additional staff or take on a partner. He was interested in education and several years earlier had contracted with a publisher to write a book on taxation for university students. Because of the pressures of his practice, this project made little progress.

To optimize his work life, Darius decides to close his professional practice and enter into an arrangement with Anthony & Anthony, a national firm of Chartered Professional Accountants. According to the agreement, he will work a minimum of 600 hours per year for the firm; he will also be free to pursue his writing and other interests. He will provide the 600 hours mainly during the winter months and will not be expected at the office every day of the week.

Anthony & Anthony makes a formal announcement in the newspaper that Darius is now associated with their firm and provides him with business cards stating both his name and the firms. The firm does not give him a specific title, though most of its employees have one, whatever their level. The firm does provide him with an office (of the same size as is given to partners) and a secretary at no cost to him.

As a tax consultant, Darius meets with the clients of the firm and corresponds with them under the firms letterhead. Jobs are assigned to him by any partner who requires his services. Usually, he charges any time spent on a client directly to the particular partners account; that partner, in turn, bills the client and collects the fees.

Anthony & Anthony charges clients for Darius's time at $150 per hour. The agreement states that he is to be paid $100 for each hour charged to a client, whether the client pays the fee or not. At the end of each month, he prepares an invoice requesting that the firm pay $100 for each hour charged that month.

Throughout the year, Darius pays for his own parking and for his own subscriptions to several tax services, the latter being necessary for him to carry out his duties.

Whenever the firm holds a social function, Darius is invited. In 2021, he gives three speeches to various business groups and is always introduced as Darius Watkins, a tax consultant with Anthony & Anthony.

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In 2021, Darius works 820 hours for the firm. He spends the balance of his working time writing his book and giving tax seminars to various professional groups.

Required:

Was Darius employed or self-employed in 2021? Give reasons to support your conclusions and reasons to support the opposing view.