The main test of an employer/employee relationship is the right to control how, when, where and by whom the work should be done. The ’employee’ is substantially controlled and directed by the other person in the manner of doing the work. An independent contractor agrees to perform the work but not under the control of the other party. In 1952 (Stevenson, Jordan and Harrison Ltd v. McDonald and Evans) Denning L. J. illustrated the difference by distinguishing a taxi driver from a chauffeur. The other ‘irreducible minimum’ is the test of mutuality of obligation.