Taxation logo taxation mission text

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

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

KEY POINTS

  • 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...

If you or your firm subscribes to Taxation.co.uk, 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 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon