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EMS (Independent Accident Management Services) (TC4006)
The taxpayer company organised the recovery of damaged motor vehicles on behalf of insurance companies.
One of its contractors was a firm owned by M who the taxpayer hourly rate on presentation of invoices and relied solely on his business for many years.
HMRC said M was an employee of the taxpayer company which ought to deduct PAYE tax and National Insurance on his earnings. The taxpayer claimed he was an independent contractor and should be treated as self-employed.
The First-tier Tribunal said it was for the taxpayer to show M was self-employed.
The tribunal referred to the tests set out in the decision in Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance [1968] All ER 433 and found the taxpayer exerted no control over how M carried out his job after having agreed what needed to be done.
There was no...
