Fisherman’s employment

The taxpayer was employed on board a fishing boat although he had no documentation in relation to his employment.

His remuneration was based on a percentage of the gross sales of fish without deduction. He received a weekly fixed-advance payment of £200 and then two lump sum payments.

He did not have to submit invoices and took no personal financial risk. No tax or National Insurance were deducted from his payments and he did not receive holiday pay.

HMRC decided he was a share fisherman and self-employed. The taxpayer appealed.

The issue was whether he was employed under a contract of services or self-employed under a contract for services.

The First-tier Tribunal decided the taxpayer was employed. The owners of the boat provided all equipment required by the taxpayer to carry out his duties and regardless of his years of experience there was...