188体育

This is an area where problems often arise in determining who has made the supply of hairdressing services to the public. There are three possible scenarios.

• The hairdressing salon employs its own stylists under contracts of service The salon therefore makes the supply of hairdressing to the customers.
• The hairdressing salon engages its stylists as self-employed contractors, under contracts for services The stylists supply their services to the salon and the salon then makes an onward supply of hairdressing services to its customers.
• The self-employed stylists supply hairdressing services direct to the customers The salon makes charges to the stylist (sometimes called 鈥渃hair rental鈥�) to cover items such as sale of shampoo or the right to use an agreed part of the salon.