A glazing salesman who operated on a self-employed basis for almost 25 years failed to prove on the balance of probabilities that he was employed under a contract of service during the period in question.
Summary
A glazing salesman who operated on a self-employed basis for almost 25 years failed to prove on the balance of probabilities that he was employed under a contract of service during the period in question.
Background
The appellant first started working for a company (WCSL) in about 1990, selling window products. He generated his own sales leads, as well as receiving leads that came to the company direct. The appellant provided, and paid for, his own car and mobile telephone. WCSL provided (among other things) a computerised system for providing quotes and producing contracts, together with a laptop loaded with specialised software.
Subscribe to the McLaughlin’s Tax Case Library to get instant access
to the Tax Case Library.
14 day free trial
, 90 day money back guarantee
Subscribe