Employment status tax cases often make the headlines in the professional press and the June 2017 case of Tomlinson was no exception. In this case, the First-tier Tribunal found that a double glazing salesman (Mr Malcolm Tomlinson) was self-employed and not an employee as he had claimed.
As with most employment status cases, this case focused on the details of the terms on which Mr Tomlinson was engaged with the company.
Many facts of the case pointed towards a self-employed status, including the fact that there was no written…
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