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EMS (Independent Accident Management Services) v HMRC

In EMS (Independent Accident Management Services) v HMRC [2014] UKFTT 891 (11 September 2011) the FTT found that no employment relationship existed between the appellant and its contractor.

EMS engaged in recovering damaged or otherwise immobilised vehicles on behalf of insurance companies. Mr Makings had established his own business DKM Services in 1996. It was accepted that as DKM Services he drove for a number of companies. However during the relevant period DKM Services had relied on the work it was given by EMS to the exclusion of all other former business contacts. This was done informally; Mr Parker the director of EMS would telephone Mr Makings and let him know which vehicles needed to be collected. Mr Makings was paid an hourly rate in arrears on presentation of invoices.

The FTT observed that the burden of proof was on EMS...

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