Question 1

Chris Lewis is a Fashion designer who started working for Delicate-Designs Ltd on 6 April 2021.

The following information is available in respect of the year ended 5 April 2022:

Chris received an income of 60,000 from Delicate-Designs Ltd. He is paid a fixed fee for each contract that he works on, and each contract lasts an average of two weeks.

Chris is under no obligation to accept any of the contracts offered; he carries out the work under his own control. He is obliged to do the work personally.

Chris works from home and never visits the premises of Delicate-Designs Ltd. He uses one room of his five-room private residence exclusively for business purposes. The total running costs of the house for the year were 5,000.

Chriss telephone bills are 600 per quarter. This is 300 per quarter higher than they were prior to the commencement of his working from home.

Chris is required to provide his own equipment. He purchased a computer for 1,800 on 6 April 2021.

Chris was born on 22 June 1959 and had the following other sources of income for 2021/22

Dividend income	8000
Building society interest received	5000
National lottery winnings	10,000

Required:

Discuss those factors that indicate that Chris should be treated as self-employed rather than as an employee in relation to his work for Delicate-Designs Ltd. You should confine your answer to the information given in the question.