Employment wish

In a case concerning employment status the appellant perhaps unusually tried to show he was an employee rather than self-employed.

The taxpayer was a bricklayer who had an accident at work and claimed industrial injuries disablement benefit saying MECL and QCCL were his employers.

MECL claimed it had no record of the accident so the Department for Work and Pensions decided the benefit was not payable. The taxpayer appealed; the DWP asked HMRC for a decision on the taxpayer’s employment status.

At a meeting with HMRC the taxpayer explained he was engaged as a subcontractor by MECL because the company would not take him on as an employee. He had signed a contract for services but was unable to find the document. He had set hours of work and was told by the site manager...