Wright v Revenue & Customs [2009] UKFTT 53 (TC) (20 April 2009)

Wright v Revenue & Customs [2009] UKFTT 53 (TC) (20 April 2009)

The workers were employees of the Appellant because the Appellant exercised significant control over their work, assignments, and hours. The workers were not in business on their own account, lacked independence, and were managed as employees. The control test and the overall circumstances indicated employment status.

Citation
[2009] UKFTT 53 (TC)
Parties
Appellant: Philip John Wright; Respondents: The Commissioners for Her Majesty's Revenue and Customs (Income Tax & NICs)
Jurisdiction
United Kingdom
Judgment Date
20 April 2009
Procedural Posture
Income Tax and National Insurance Contributions Appeal / First Tier Tribunal (tax), Following Remittal From High Court
Outcome
Appeal dismissed
Legal Topics
Employment Status Determination, Income Tax Liability, National Insurance Contributions, Control Test, Own Business Test, Subcontracting Vs Agency Work
Tax Law Employment Law Employment Status Determination Income Tax Liability National Insurance Contributions Control Test Own Business Test Subcontracting Vs Agency Work

Case Brief

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Parties

Philip John Wright

Appellant

The Commissioners for Her Majesty's Revenue and Customs (Income Tax & NICs)

Respondents

Procedural Posture

Income Tax and National Insurance Contributions Appeal / First Tier Tribunal (tax), Following Remittal From High Court

Legal Issues

  1. 1 Whether workers engaged by the Appellant were employees for income tax and National Insurance purposes
  2. 2 Whether the Appellant exercised sufficient control over the workers to constitute employment

Ratio Decidendi

The workers were employees of the Appellant because the Appellant exercised significant control over their work, assignments, and hours. The workers were not in business on their own account, lacked independence, and were managed as employees. The control test and the overall circumstances indicated employment status.

Court Disposition

Appeal dismissed

Orders

  • The workers are held to be employees of the Appellant for income tax and National Insurance purposes.
  • The Regulation 49 Determinations and Section 8 Assessments are upheld.