John Clark

Decision released 5 March 2007

Income tax – PAYE determinations – Whether individual an employee – No National insurance – status decision – Whether individual an employed earner – No


A special commissioner allowed an appeal by a hotel and its worker against assessments to income tax and National Insurance contributions (NICs) raised on the basis that he was an employee of the hotel since, on the evidence, the conditions necessary for a contract of services were not fulfilled.


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