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

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

The Tribunal found, on the evidence, that the Appellant exercised sufficient day-to-day control over the workers to make them his employees for income tax and NICs purposes. The Tribunal also held that it was in the interests of justice to proceed with the hearing in the Appellant's absence, given the long delays, lack of evidence as to when he would be fit to attend, and the public interest in finality.

Citation
[2011] UKFTT 824
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/national Insurance Appeal / First Tier Tribunal (tax Chamber) Substantive Hearing After Remittal From High Court
Outcome
Appeal dismissed
Legal Topics
Employment Status for Tax Purposes, Income Tax Assessments, National Insurance Contributions, Tribunal Procedure, Adjournment on Health Grounds
Tax Law Employment Law Social Security Law Employment Status for Tax Purposes Income Tax Assessments National Insurance Contributions Tribunal Procedure Adjournment on Health Grounds

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 9 Party arguments 2 Amounts and remedies 7
Sign in to unlock

Parties

Philip John Wright

Appellant

The Commissioners for Her Majesty’s Revenue and Customs

Respondents

Procedural Posture

Income Tax/national Insurance Appeal / First Tier Tribunal (tax Chamber) Substantive Hearing After Remittal From High Court

Legal Issues

  1. 1 Whether workers engaged by the Appellant were employees for income tax and 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 in the Appellant's absence due to health and procedural complaints

Ratio Decidendi

The Tribunal found, on the evidence, that the Appellant exercised sufficient day-to-day control over the workers to make them his employees for income tax and NICs purposes. The Tribunal also held that it was in the interests of justice to proceed with the hearing in the Appellant's absence, given the long delays, lack of evidence as to when he would be fit to attend, and the public interest in finality.

Court Disposition

Appeal dismissed

Orders

  • The determinations and decisions of HMRC stand; the Appellant is liable for the assessed income tax and NICs.