Wright v Revenue and Customs: FTTTx 13 Dec 2011

FTTTx PROCEDURE – whether the Tribunal should hear proceed with the hearing of the appeal – rule 33 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – decision reserved at the hearing but the appeal heard on a provisional basis – reserved decision that it was in the interests of justice to proceed with the hearing
INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS – whether workers engaged by the Appellant were employees (for income tax purposes) and employed earners (for NICs purposes) – whether the Appellant had sufficient day-to-day control over the workers to make them his employees – held on the evidence that he had such control and that the workers were employees of the Appellant – appeal dismissed
John Walters QC
[2011] UKFTT 824 (TC)
Bailii
England and Wales

Updated: 22 March 2021; Ref: scu.450966