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Mr Sandford was a director and shareholder of a company contracted to distribute Slush Puppie drinks for a number of years until 2001 when Slush Puppie Limited (SPL) agreed to buy the distributorship business.
All staff employed by Mr Sandford became employees of SPL as part of the transfer.
He accepted that if he were to carry on working as a service engineer with the business he would be self-employed as SPL’s other engineers were. No formal contract was drawn up but he took on work from SPL for several years.
After parting ways with SPL in March 2007 Mr Sandford’s tax agents contacted HMRC suggesting that while their client had stated he was self-employed their opinion was to the contrary.
They sought a refund of self assessment income tax he had paid and suggested SPL should be liable.
A lengthy process...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
