PJ Wright v HMRC

In PJ Wright v HMRC (No. 5) (Upper Tribunal – 26 September) HMRC issued a determination under the Income Tax (PAYE) Regulations SI 2003/2682 that a civil engineering contractor (W) was acting as an employer. W appealed contending that the workers were self-employed. The General Commissioners accepted this contention but the Ch D remitted the case for rehearing. The First-tier Tribunal reheard the case and Judge Nowlan upheld HMRC’s determination (TC00032). However Judge Wallace subsequently ordered a rehearing in Colchester rather than London observing that it was ‘unfortunate’ that the case had been heard while W’s adviser (a retired accountant) was on holiday and that it was not clear ‘why the matter was listed in London when the Tribunal had written in July 2008 agreeing to a local hearing’ (TC00177). The First-tier Tribunal reheard the case in Colchester and...