Fit for work

Mr B (the second appellant) was appointed as assistant manager at the appellant company on a salary of £22 500 although it was mutually agreed that the company would treated him as self employed.

HMRC however claimed that he was an employee and that PAYE should be applied to his salary.

The First-tier Tribunal said that the club retained ultimate control over the tasks carried out by Mr B and that there was an employer/employee relationship.

It said further that an agreement between the club and Mr B to the effect that he should invoice the club on a monthly basis to indicate self employment did not change his employee status.

Referring to Mr B’s business activities beyond the appellant company the tribunal said it was perfectly possible for an individual to be employed in one capacity at the same time as being self employed...