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In for the Long Haul

Richard Clarke and Jennifer Knowlson from PricewaterhouseCoopers LLP discuss status enquiries in the context of Sherburn Aero Club Ltd v HMRC
Cases concerning the tax and NIC implications of disputed employment status frequently come before the Tribunal (formerly the Commissioners). This seems to be a reflection of HMRC's decision to focus significantly more of its staff on this issue over the last five years and to take a more rigid approach to disputes generally. The recent judgment in Sherburn Aero Club Ltd v HMRC TC00006 while a success for the appellant demonstrates how disruptive lengthy and wide-ranging status enquiries can be.
The HMRC status review
Sherburn had a pre-arranged employer compliance visit from...

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