Dr David Williams

Decision released 27 March 2006

Income tax – National Insurance contributions – whether named individuals were employees of a named employer or were sub-contractors employed in the construction industry – whether other named individuals are parties to those decisions

HEADNOTE

A special commissioner decided that workers engaged by a scaffolding business were, for the purposes of income tax and for the purposes of the Social Security Contributions and Benefits Act 1992, not employed under a contract of employment in any of the relevant years of assessment but were contracted under contracts for services.

Facts

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