The taxpayer’s relationship with a firm was one of self-employment and not employment during his period of engagement.  

Summary 

The taxpayer’s relationship with a firm was one of self-employment and not employment during his period of engagement. 

Background 

The appellant (GP) started working with a company (C&G) at the end of May 2010. C&G was a broker and provided niche bespoke insurance products. GP and C&G parted company in around May 2013. There was no signed written contract in respect of GP’s engagement with C&G. 

GP worked predominantly from home, at the Lloyd’s Building in London, or at the offices of the insurers with whom he was negotiating. C&G was based in Leeds. GP did not have a desk allocated for his use in the Leeds office, nor was he given a staff