UKFTT 27 (2010) The Athenaeum Club v HMRC

Employment status - HMRC won 

Case Summary 

The worker, who had other businesses, submitted invoices for his services and charged VAT. However he left the Club and at the Employment Tribunal alleged unfair dismissal. A document signed by the Club’s solicitor which settled the unfair dismissal claim said he was an employee. This was not conclusive but was significant. The Club also had control over his tasks and duties which were carried out daily at the Club’s premises.

He was an employee and the Club was liable for PAYE and NIC.