Employed or self-employed?

The taxpayer who worked as a negotiator appealed against a determination from HMRC that he was self-employed between May 2010 and May 2013.

There was no signed written contract between the taxpayer and the company (C&G) – an insurance broker - that engaged him although there were unsigned contracts for services and employment. He worked mainly from at home the Lloyd’s building in London or at the offices of the insurers with whom he was negotiating. He had no desk at the offices of the company that engaged him nor was he given a staff handbook. It did however provide a laptop and printer a business card describing him as ‘sales director’ and a company credit card. He had no professional indemnity insurance of his own.

The First-tier Tribunal considered that none of the communications between the taxpayer and C&G suggested there...