1996 case – 69TC133

Point at issueThere were two issues the court had to consider in this case. The preliminary issue was whether it was open to Mr Brabyn to challenge additional assessments under Case I Schedule D on the ground that he was never an independent contractor even though the main assessments had been appealed and determined under Section 54 TMA 1970. It was decided he could challenge the additional assessments.

The second and substantive issue was the nature of his employment status.

FactsMr Barnett had been working abroad and whilst he was there, his father had invited him to come back to the UK to work for him with the prospect of becoming a partner in the business of a partnership he had with a Mrs Flack. The partnership traded as ‘LTV’ and its business was the duplicating of video tapes. Mr Barnett was engaged as a video and television technician. There was no written contract between Mr Barnett and LTV.

Mr Barnett advised the Revenue at the outset that he was self-employed and it was only at a much later date that he argued for employee status.

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