AGENCY WORKERS – income tax and NICs – temporary staff for airport duty-free shops booked for a morning or afternoon shift – whether obligation to provide personal services – no because unfettered right of substitution – whether subject to, or to the right of, supervision, direction or control as to the manner in which he renders those services – yes – appeal allowed
[2010] UKFTT 148 (TC)
Bailii
England and Wales
Income Tax
Updated: 30 November 2021; Ref: scu.422208