In T Coffey (t/a Coffey Builders) v HMRC (TC01888 – 29 March) a doctor arranged for a builder (C) to refurbish the clinic from which he practised. C did not include the income from this work in his accounts. Following an enquiry HMRC issued assessments charging tax on this income. C appealed contending that he should be treated as an employee of the doctor. The First-tier Tribunal rejected this contention and dismissed his appeal.
Why it matters: The Tribunal upheld HMRC’s view that the agreement between the builder and the doctor was a contract for services rather than a contract of service.
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