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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.

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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.

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