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Decision Number: |
TC 00454 |
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Appellant:
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Talentcore Limited t/a Team Spirits |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr John Avery Jones CBE
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Date Of Decision:
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01/04/2010 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Employment income |
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Notes:
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AGENCY WORKERS – income tax and NICs – temporary staff for airport duty-free shops booked for a morning or afternoon shift – whether obligation to provide personal services – no because unfettered right of substitution – whether subject to, or to the right of, supervision, direction or control as to the manner in which he renders those services – yes – appeal allowed |
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Decision(s) to Download:
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TC00454.doc 
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