Hall (Inspector of Taxes) v Lorimer: CA 5 Nov 1993

A freelance vision mixer remained self-employed despite having had a series of short term contracts.
Dillon, Nolan, Roch LJJ
Gazette 08-Dec-1993, Times 18-Nov-1993, Ind Summary 15-Nov-1993, [1993] EWCA Civ 25, 66 TC 349, [1994] ICR 218, [1993] STI 1382, [1994] STC 23, [1994] 1 WLR 209, [1994] IRLR 171, [1994] 1 All ER 250
Bailii
England and Wales
Citing:
Appeal fromHall (Inspector of Taxes) v Lorimer ChD 8-Jul-1992
A skilled vision mixer who was working for several companies was self employed.
Mummery J said: ‘In order to decide whether a person carries on business on his own account it is necessary to consider many different aspects of that person’s work . .

Cited by:
CitedHewlett Packard Ltd v M O’Murphy EAT 26-Sep-2001
The applicant, a computer programmer, worked through his own limited company. That company contracted with an agency to provide his services, and the agency contracted with appellant to supply on those services. The contracts did contain some . .
CitedProfessional Contractors’ Group and Others v Commissioners of Inland Revenue CA 21-Dec-2001
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the . .
Appealed toHall (Inspector of Taxes) v Lorimer ChD 8-Jul-1992
A skilled vision mixer who was working for several companies was self employed.
Mummery J said: ‘In order to decide whether a person carries on business on his own account it is necessary to consider many different aspects of that person’s work . .

These lists may be incomplete.
Updated: 09 April 2021; Ref: scu.81161