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Tax cases

04 October 2005
Categories: Tax cases
Hudson Contract Service (SpC 496); Glaze and Frame Ltd (SpC 497)

Supplied by whom?

H offered services to contractors whereby instead of the building contractor taking on a subcontractor (operative) H was interposed between the client and the operative. The client contracted with H and H contacted with the operative thus relieving the client of the administrative and legal burden of dealing with status enquiries and returns.
In 2002 the General Commissioners found that all H was offering was in effect a payroll service and that an oral contract existed between the client and the operative before H as involved. After this H change its contracts.
Under the new contracts H entered into written contracts with the clients and with the operatives. No written contract existed between the client and the operative. Operatives approached clients directly and negotiated pay etc. directly with them. H did not vouch for the operatives or take...

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