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

The workers were under the control of Mr. Wright, were not in business on their own account, and the overall facts indicated an employment relationship; thus, they were employees for tax and NIC purposes.

Citation: [2009] UKFTT 53
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/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

Tax Law Employment Law Employment Status Determination Income Tax Liability National Insurance Contributions Control Test Own Business Test

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/national Insurance Contributions Appeal / First Tier Tribunal (tax), Following Remittal From High Court

Legal Issues

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

Ratio Decidendi

Court Disposition

Appeal dismissed

Orders

Workers held to be employees of the Appellant for income tax and National Insurance purposes
Regulation 49 Determinations and Section 8 Assessments not reduced