Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Unfettered substitution

11 June 2010
Issue: 4259 / Categories: Tax cases
Talentcore Ltd trading as Team Spirits (TC454)

Talentcore Ltd provided staff referred to as consultants to work for cosmetic companies at duty free shops at airports.

HMRC issued assessments to tax under PAYE and National Insurance for the years 1998/99 to 2006/07 on the basis that the consultants were agency workers providing personal services and therefore subject to PAYE under ITEPA 2003 s 44 to s 47.

The company appealed.

The tribunal found after hearing the evidence that there was no framework contract between the company and the consultants so the former was free to offer work to the consultants or not and the consultants were free to accept or decline the work.

Neither was there a written contract between the company and the cosmetics companies or the consultants.

No training was provided by the company...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon