Usetech Ltd v HM Inspector of Taxes: SCIT 12 Mar 2004

NATIONAL INSURANCE CONTRIBUTIONS – intermediary rules (‘IR35′) – whether worker to be regarded as in ’employed earner’s employment by the client’ – Social Security Contributions (Intermediaries) Regs 2000, reg 6 – yes – appeal dismissed
INCOME TAX – FA 2000, Sch 12 para 1 – whether worker to be regarded as an employee of the client – yes – appeal dismissed

Citations:

[2004] UKSC SPC00404

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appealed toUsetech Ltd v HM Inspector of Taxes ChD 8-Oct-2004
The taxpayer operated through a one man limited company employed by a recruitment agency to provide IT services to a customer. He appealed a finding that he was liable to pay tax as an employee.
Held: The appeal was dismissed. The legislative . .

Cited by:

Appeal fromUsetech Ltd v HM Inspector of Taxes ChD 8-Oct-2004
The taxpayer operated through a one man limited company employed by a recruitment agency to provide IT services to a customer. He appealed a finding that he was liable to pay tax as an employee.
Held: The appeal was dismissed. The legislative . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 07 May 2022; Ref: scu.195950