In Yau Wing Liu v HMRC [2014] UKFTT 1022 – 10 November 2014 the FTT found that a takeaway driver was self-employed.
The issue was Mr Liu’s liability for PAYE and NICs in respect of two individuals.
Mr Liu ran a Chinese takeaway. Following a visit to Mr Liu’s premises HMRC had issued computations of the PAYE and NICs for which it considered Mr Liu to be liable in respect of ‘James’ and Mr He.
Having previously contended that Mr He was the employee of an agency Mr Liu accepted that he was his employee. As Mr Liu had not submitted form P46 to HMRC he should have deducted basic rate tax on a cumulative basis; and so Mr Liu’s appeal was dismissed in respect of Mr He.
As for James (Kerr) applying Ready Mixed Concrete [1968] 1 All ER 433...
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In Yau Wing Liu v HMRC [2014] UKFTT 1022 – 10 November 2014 the FTT found that a takeaway driver was self-employed.
The issue was Mr Liu’s liability for PAYE and NICs in respect of two individuals.
Mr Liu ran a Chinese takeaway. Following a visit to Mr Liu’s premises HMRC had issued computations of the PAYE and NICs for which it considered Mr Liu to be liable in respect of ‘James’ and Mr He.
Having previously contended that Mr He was the employee of an agency Mr Liu accepted that he was his employee. As Mr Liu had not submitted form P46 to HMRC he should have deducted basic rate tax on a cumulative basis; and so Mr Liu’s appeal was dismissed in respect of Mr He.
As for James (Kerr) applying Ready Mixed Concrete [1968] 1 All ER 433...
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