L Richards v Waterfield Homes [2022] EAT 148 (9 August 2022) is not a tax case but tax plays an important part in it. The taxpayer was a skilled carpenter who commenced working for a company in 2010 on a self-employed basis receiving payment under deduction of tax via the construction industry scheme. It appears that he had insisted in being engaged on this basis. In 2018 the company reviewed its arrangements and sought to engage the individual under an employment contract. For most of the time following that change he was on sick leave and he eventually resigned. He appealed to an employment tribunal and argued that he had been an employee throughout the period of engagement and not just from 2018. The employment judge dismissed the claim on the basis that his self-employed status under the construction industry scheme was sufficient grounds to...
