Lewis t/a MAL Scaffolding v R & C Commrs (2006) Sp C 527
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
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.