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Exchequer Solutions Ltd v HMRC

In Exchequer Solutions Ltd v HMRC [2024] UKUT 25 (TCC) (24 January 2024) the Upper Tribunal (UT) ruled that there was insufficient mutuality of obligation under an overarching contract of employment to prevent each assignment being treated as a separate employment. Home to work travel did not therefore qualify as allowable under the ‘necessary attendance’ rules for temporary workplaces (ITEPA 2003 ss 338 since 6 April 2017 s 339A for intermediaries).

Exchequer Solutions Ltd (ESL) is an umbrella company operating in the construction sector. It contracts with employment agencies to supply workers to clients taking on the role of employer.

Under the usual process of engagement a worker approached an employment agency which secured an opportunity with a construction firm. The agency referred the worker to ESL or others named on an ‘approved supplier list’. ESL would then act as employer for the assignment....

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