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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...
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