Income tax and National Insurance Contributions – whether workers were employed by the Appellant – Initial appeal allowed by the General Commissioners and held by the High Court to have been based on a wrong application of the law – case remitted to the General Commissioners for them to ascertain further facts relevant to “control” – Case subsequently transferred to the Special Commissioners – Appeal dismissed

This case largely involved a re-examination of the facts concerning the manner in which Mr Wright engaged workers in the construction trade. The case largely turned on the Tribunal Judge establishing a considerable level of control by Mr Wright over the workers, and accordingly the Tribunal Judge determined that they were in fact employees.

The detailed consideration of the facts and related caselaw makes this case useful resource when considering employed vs self employed status within the construction industry.

Decision released 20 April 2009