Construction industry agency workers’ travel costs not deductible
In Exchequer Solutions Ltd v HMRC [2022] UKFTT (TC) 181 (13 June 2022) the FTT agreed with HMRC that there was no mutuality of obligation between individuals working in the construction industry and the umbrella company employing them under an overarching contract. Each individual job was effectively a separate employment and individuals were therefore commuting between their home and a permanent workplace meaning that travel expenses were not deductible.
ESL was an umbrella company providing the services of individual workers (which it employed under an overarching or ‘umbrella’ contract of employment) to agencies which then supplied those services to contractors in the construction industry.
The principal issue was whether ESL employed the individuals on a continuous basis under an overarching contract of employment covering all work assignments undertaken by the individuals or whether each individual assignment was covered by...
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Construction industry agency workers’ travel costs not deductible
In Exchequer Solutions Ltd v HMRC [2022] UKFTT (TC) 181 (13 June 2022) the FTT agreed with HMRC that there was no mutuality of obligation between individuals working in the construction industry and the umbrella company employing them under an overarching contract. Each individual job was effectively a separate employment and individuals were therefore commuting between their home and a permanent workplace meaning that travel expenses were not deductible.
ESL was an umbrella company providing the services of individual workers (which it employed under an overarching or ‘umbrella’ contract of employment) to agencies which then supplied those services to contractors in the construction industry.
The principal issue was whether ESL employed the individuals on a continuous basis under an overarching contract of employment covering all work assignments undertaken by the individuals or whether each individual assignment was covered by...
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