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ANDY WELLS discusses a First-tier Tribunal decision with unusual features
KEY POINTS
- A builder was claimed to be self-employed by HMRC.
- Status of the relationship.
- Element of control.
- Importance of weekly wage.
- Impact on other status disputes.
Most readers will have some experience of or at least be familiar with the arguments over whether an individual is an employee or self-employed.
More often than not HMRC argue for the former as the status of employee tends to lead to tax relief for fewer expenses and a charge to employer’s National Insurance.
So the First-tier Tribunal case of T Coffey trading as Coffey Builders and Dr M Selvarajan (TC1888) was unusual as HMRC were arguing strongly for self-employment.
First-tier Tribunal decisions are not binding precedents but that does not stop HMRC referring to them as if they...
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