Salesman: whether an employee
In Y Yetis v HMRC (TC02410 – 20 December) HMRC issued assessments on a salesman (Y) who had received commission from a company (S) which supplied windows and conservatories. Y appealed contending that he had been an employee of S. The FTT accepted this contention and allowed his appeal.
Why it matters: In most cases where employment status is in dispute HMRC contend that the worker is an employee. In this case however HMRC had accepted the view of the company for which the appellant worked and had treated him as self-employed. The FTT accepted the appellant’s evidence that he had in fact been an employee.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
Salesman: whether an employee
In Y Yetis v HMRC (TC02410 – 20 December) HMRC issued assessments on a salesman (Y) who had received commission from a company (S) which supplied windows and conservatories. Y appealed contending that he had been an employee of S. The FTT accepted this contention and allowed his appeal.
Why it matters: In most cases where employment status is in dispute HMRC contend that the worker is an employee. In this case however HMRC had accepted the view of the company for which the appellant worked and had treated him as self-employed. The FTT accepted the appellant’s evidence that he had in fact been an employee.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes: