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M Tomlinson (TC5943)
Factors indicating employment status
The taxpayer had worked as a commission-only salesman for more than 35 years. He and the companies he worked for understood him to be self-employed but in 2013 his new adviser told him he may be an employee.
HMRC maintained he was self-employed and issued a formal notice under the Social Security Contributions (Transfer of Functions etc) Act 1999 s 8(1).
The taxpayer appealed.
The First-tier Tribunal viewing the whole picture said there were factors that supported both contentions.
In favour of employment the tribunal noted that the current employer exercised some control over the taxpayer’s work. It provided him some of the equipment he needed to carry out his duties although some of these such as brochures and samples would be necessary whether he was an employee or self-employed. From the outside world he...
