Employment status: Off payroll, on HMRC’s hit list

Employers face challenging decisions about how to treat contractors for tax purposes under HMRC reforms. They could even face claims that those individuals are entitled to employment rights, warns Mark Leach

Cases Referenced

  • Hafal Ltd v Lane-Angell [2018] UKEAT/0107/17/JOJ
  • James v Greenwich Council [2006] UKEAT 0006/06/1812; [2008] EWCA Civ 35
  • Jensal Software Ltd v HMRC [2018] First-tier Tribunal Tax Chamber Appeal number TC/2017/00667
  • MDCM Ltd v HMRC [2018] UKFTT 147 (TC)
  • R (Professional Contractors’ Group & ors) v IRC [2001] EWCA Civ 1945
  • Sprint Electric Ltd v Buyer’s Dream Ltd & anor [2018] EWHC 1924 (Ch)
  • Uber BV & ors v Aslam & ors [2017] UKEAT/0056/17/1011