HMRC wins employment status case

[Mailman]

The Special Commissioner explained that although the parties' intention may be a significant factor, it cannot on its own determine the nature of the relationship.

This is a worry...what they are effectively saying is that the IR shall be the sole judge as to who is and isnt an employee.

Mailman

[Lucifer Box]

an employee who changed status from employee to self-employed with the same company remained an employee.

Sounds like it was a very weak case to start with. You just can't do the Friday to Monday thing anymore, unless your working T&Cs dramatically change (e.g. you are "sent home without pay" when there's "nothing to do").

[dCode]

Demibourne Ltd v HMRC (SpC 486)
Special commissioners case just published.

Special Commissioner ruled that an employee who changed status from employee to self-employed with the same company remained an employee.
Full text of the case can be downloaded in word:
http://www.dcode.co.uk/site/home/200...entstatus.html