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05 March 2008
Categories:
Tax cases
Datagate Services Ltd (SpC 656)
B was the sole director and shareholder of the appellant company. He entered into a contract with T to provide professional consultancy services. Through T, B was engaged by M to supply services. HMRC issued determinations on D on the basis that class 1 National Insurance was due. They said that had the arrangements been made between B and M, B would have been regarded as an employee of M.
The Special Commissioner disagreed with HMRC. He noted that B could work the hours he wished, there were no minimum hours and he could time off when he wished. He was not integrated as an employee.
The company's appeal was allowed.
Categories:
Tax cases
