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MIKE TRUMAN looks at the Quashie employment status case and finds a nasty surprise for tax evaders
KEY POINTS
- Quashie: unusual employment status case of a lap dancer.
- Mutuality of obligation where ‘employee’ pays for right to earn.
- Expectation of future work and ongoing attendance obligation can create an overarching contract of employment.
- Tax evasion can constitute illegality that makes a contract unenforceable.
Writing about a lap dancer case like Quashie v Stringfellows Restaurants Ltd [2012] UKEAT 0289/11 must be a bit like teaching sex education in school: you are trying to make some serious and important points but you are well aware that it may initially be difficult to get people to concentrate on them.
So stop sniggering at the back there as I explain why cases such as this and the previous case of Spearmint Rhino v HMRC 2007 EWHC 612 are important for tax.
The...
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