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Pointers to employment

02 October 2007
Categories: Tax cases
Tax case: Island Consulting (SpC 618)

Under a contract H provided his services to STW for four days a week. STS a fellow subsidiary company engaged the external IT contractors through contracts with IT agencies including S. Island Consulting was one of S's contractors and H was director and shareholder of that company.

H had to comply with reasonable requests from STW health and safety requirements etc. However he was able to decide his hours and break times although as a matter of courtesy absences were agreed in advance. He was required to perform the services himself but if he could not STW would consider any replacement suggested by H. He did not receive any employee benefits such as holiday pay sick pay or pension. There was no legal requirement for STW to renew his contract.

HMRC said that National Insurance was due on H's earnings on the...

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