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A case concerned whether or not workers were employed under a contract of service or for services.
The original appeal had been heard by the General Commissioners in 2005. They had decided that the workers were self employed so HMRC appealed.
In the High Court (CRC v Wright [2007] STC 1684) the judge allowed the appeal. However he said the General Commissioners had applied the wrong test and should have asked whether the taxpayer had sufficient day-to-day control over the workers to make them his employees.
He therefore remitted the case back to the General Commissioners for reconsideration.
Some delay followed and it was decided to remit the case to the Special Commissioners instead given the complexity and legal issues involved.
The taxpayer however objected. He wanted a local hearing and said that he could not afford to pay a...
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