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Required: (a) It can sometimes be difficult to determine whether someone is an employee or self-employed. List and explain 6 factors that would be considered when trying to determine whether or not an employment existed. (12 marks) (b) What are the differences, from an income tax and PRSI perspective, of being treated as an employee compared to being treated as self-employed? (10 marks) (c) List 8 benefits that an employee can receive from an employer without tax being charged as a benefit-in-kind. (8 marks)