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Enough control

27 February 2012
Issue: 4343 / Categories: Tax cases , Employees , Income Tax
Wright and another (TC1660)

In 2004 HMRC ruled that workers provided by the appellant to contractors in the construction industry were his employees and he was liable to tax and National Insurance.

The appellant appealed to the General Commissioners who found for him.

The High Court later remitted the case to the General Commissioners for retrial on the basis the wrong legal test had been applied. The commissioners remitted the matter to the Special Commissioners.

The appellant complained about the transfer but the Special Commissioners went on the hear and dismiss the appeal.

The appellant applied to have the decision set aside and the appeal was listed for hearing before the First-tier Tribunal.

The appellant submitted a medical certificate that stated he was too ill to attend the hearing and asked for it to be adjourned. HMRC opposed the request.

The First-tier Tribunal decided the appeal should proceed...

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