Wright v Revenue & Customs [2011] UKFTT 824 (TC) (13 December 2011)

Wright v Revenue & Customs [2011] UKFTT 824 (TC) (13 December 2011)

On the evidence, the Appellant exercised sufficient day-to-day control over the workers to make them employees for income tax and NICs purposes. The Tribunal, applying the correct legal test as directed by the High Court, found that the workers were employees and dismissed the appeal. The Tribunal also determined it was in the interests of justice to proceed with the hearing in the Appellant's absence due to prolonged delay and lack of medical evidence specifying when he would be fit to attend.

Citation
[2011] UKFTT 824 (TC)
Parties
Appellant: Philip John Wright; Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Jurisdiction
United Kingdom
Judgment Date
13 December 2011
Procedural Posture
Income Tax and National Insurance Contributions Appeal / First Tier Tribunal (tax Chamber) Re Hearing Following High Court Remittal
Outcome
Appeal dismissed
Legal Topics
Employment Status Determination, Income Tax Liability, National Insurance Contributions, Tribunal Procedure, Adjournment Applications
Tax Law Employment Law Social Security Law Employment Status Determination Income Tax Liability National Insurance Contributions Tribunal Procedure Adjournment Applications

Case Brief

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Parties

Philip John Wright

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax and National Insurance Contributions Appeal / First Tier Tribunal (tax Chamber) Re Hearing Following High Court Remittal

Legal Issues

  1. 1 Whether workers engaged by the Appellant were employees for income tax purposes and employed earners for NICs purposes
  2. 2 Whether the Appellant had sufficient day-to-day control over the workers to make them his employees
  3. 3 Whether the Tribunal should proceed with the hearing in the absence of the Appellant

Ratio Decidendi

On the evidence, the Appellant exercised sufficient day-to-day control over the workers to make them employees for income tax and NICs purposes. The Tribunal, applying the correct legal test as directed by the High Court, found that the workers were employees and dismissed the appeal. The Tribunal also determined it was in the interests of justice to proceed with the hearing in the Appellant's absence due to prolonged delay and lack of medical evidence specifying when he would be fit to attend.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed; the determinations and decisions of HMRC stand.
  • No adjournment granted; hearing proceeded in absence of Appellant.