Market leading insight for tax experts
View online issue

Y Yetis v HMRC

In Y Yetis v HMRC (TC02410 – 20 December) HMRC issued assessments on a salesman (Y) who had received commission from a company (S) which supplied windows and conservatories. Y appealed contending that he had been an employee of S. The FTT accepted this contention and allowed his appeal.

Read the decision

Why it matters: In most cases where employment status is in dispute HMRC contend that the worker is an employee. In this case however HMRC had accepted the view of the company for which the appellant worked and had treated him as self-employed. The FTT accepted the appellant’s evidence that he had in fact been an employee.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.