.png)
.png)
In a traditional status case the appellants Mr and Mrs L traded in partnership fitting windows and doors in commercial buildings hiring subcontractors to carry out the fittings.
No written contracts existed between the partnership and the subcontractors.
HMRC made formal determinations under the Income Tax (PAYE) Regulations 2003 SI 2003/2682 regulation 80 in respect of a number of workers stating that they were employees.
The taxpayers appealed.
The Special Commissioner said that it was unnecessary in individual assignments to show that there was an obligation to provide work and the obligation to perform it.
On the facts there was no mutuality in the long-term sense of providing continuous work.
There was mutuality of obligation in that the worker agreed to carry out the work and the partnership agreed to pay him for it.
However this was not sufficient to decide...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
