[2010] UKFTT 27 (TC)

Jennifer Blewitt (Chairman)

Decision released 13 January 2010

Whether second respondent is deemed to be employed or self-employed

  The tribunal decided that a worker who brought unfair dismissal proceedings against the taxpayer company was an employee for tax purposes since only an employee could bring such proceedings and, in any event, the taxpayer retained ultimate control to decide upon the tasks and duties undertaken by him which established a relationship of employer and employee.

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