John Clark

Decision released 29 January 2009

Income tax – PAYE determinations – National Insurance – status decisions – whether workers employees or sub-contractors – the latter


A special commissioner allowed appeals by a partnership and one of its workers against a determination of HMRC relating to the employment status of the workers. The commissioner decided that, although there was mutuality of obligation in the separate contracts, the partnership did not exercise a sufficient degree of control over the workers to make itself master, and the workers were in business on their own account, albeit in a modest way.


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