快速查题-ACCA英国注册会计师试题

Charles saw a sign advertising vacancies at a local building site. He contacted the foreman and was told that he would be required but that, because work depended on the weather conditions, he would not be given an employment contract – he would be accountable for his own income tax and National Insurance. The foreman added that he would be provided with tools and that at the beginning of each day he would be told which site he would work on that day. Lateness or theft of materials would lead to his dismissal.

Nick commences employment under a three-year contract with Equis Ltd on 1 August 20X6. On 30 June 20X9 he is given notice that the contract is not to be renewed.

Fine Ltd specialises in providing software to the financial services industry. It has two offices, one in Edinburgh and the other, its main office, in London. In January 20X3, Gus was employed as a software designer attached to the Edinburgh office. However, in May 20X4, Gus was informed that he was to be transferred to the head office in London, which is more than 350 miles from his usual workplace. Gus refused to accept the transfer on the basis that he had been employed to work in Edinburgh not London. Consequently, on 1 June 20X4 he wrote to Fine Ltd terminating his contract with them. 

 Fawn Ltd manufactures clothes and sells them through its own retail shop. Grace, who is 33 years old, has been employed by Fawn Ltd for three years as manager of the shop. Grace has just been told that her services are no longer required, as Fawn Ltd has decided to close its store and concentrate solely on manufacturing.