Howard M Nowlan

Decision released 3 December 2008

Income tax and National Insurance – whether bricklayers and other construction workers engaged by the appellant were employees or self-employed sub-contractors – appeal allowed as regards the majority of the workers


A special commissioner decided that the majority of bricklayers and other construction workers employed by a building company were self-employed subcontractors for purposes of income tax and National Insurance contributions (NICs).


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