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Self-employed? Really?

01 May 2012 / Andy Wells
Issue: 4351 / Categories: Comment & Analysis , Employees , Income Tax
ANDY WELLS discusses a First-tier Tribunal decision with unusual features


  • A builder was claimed to be self-employed by HMRC.
  • Status of the relationship.
  • Element of control.
  • Importance of weekly wage.
  • Impact on other status disputes.

Most readers will have some experience of or at least be familiar with the arguments over whether an individual is an employee or self-employed.

More often than not HMRC argue for the former as the status of employee tends to lead to tax relief for fewer expenses and a charge to employer’s National Insurance.

So the First-tier Tribunal case of T Coffey trading as Coffey Builders and Dr M Selvarajan (TC1888) was unusual as HMRC were arguing strongly for self-employment.

First-tier Tribunal decisions are not binding precedents but that does not stop HMRC referring to them as if they...

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