[2017] UKFTT 017(TC)

Judge Zachary Citron, Tym Marsh

Decision released 3 January 2017

Income tax – PAYE – Whether drivers engaged by the appellant to make deliveries using the appellantʼs lorries were employees or independent contractors – Held – They were employees.

  The First-tier Tribunal (FTT) found that drivers engaged by the appellant to make deliveries were employees and not independent contractors.

Summary

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