Question 3 Paresh is a pharmaceutical locum and has been offered a position at a new medical company. They have suggested that Paresh shoukl be treated as self employed rather than as an employee Required: Employed or self-employed status is a question of the facts rather than choice. Part A State and explain the key factors that should be considered when determining it an individual is employed or self-employed. Paresh's mother is elderly and is looking to minimise her inheritance tax liability. PART B State TWO ways UK domiciled individuals can minimise their IHT liabilities without creating any actual or potential IHT liability.