Castle Construction (Chesterfield) Ltd v R & C Commrs (2008) Sp C 723
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).