Employment tax implications of the Court of Appeal’s decision in Deliveroo

On 24 June 2021 the decision in Independent Workers Union of Great Britain v Central Arbitration Committee and Roofoods Ltd trading as Deliveroo was issued by the Court of Appeal (tinyurl.com/6zwuzzm7) after hearings in February 2021 and further submissions of evidence in March 2021.

While this is not a tax case it is important for employment tax practitioners to consider its implications especially with regard to substitution clauses in contracts. Unlike the Uber case – see ‘Taxi for Uber!’ by Justine Riccomini (Taxation 11 March 2021 page 16) this case was not brought by the Deliveroo riders themselves but by a trade union. The Independent Workers Union was attempting to establish a right to collective bargaining for Deliveroo riders in the Camden and Kentish Town ‘zone’ of London. To determine whether the right existed the employment status...