Here's an interesting case on whether or not a worker is self employed - T Coffey/Dr Selvarajan v HMRC.
Mr Coffey was engaged by Dr Selvarajan to project manage the refurbishment of his clinic over a two year period. All the usual self employment tests were considered - no substitution was allowed, there was mutuality of obligation, there was no contract, Mr Coffey worked regular hours and to notify the Doctor of any holidays, Mr Coffey was paid £500 per week, irrespective of the hours worked and whether or not he was on holiday.
It looked like a cast iron case - Mr Coffey had all the hallmarks of Dr Selvarajan's employee.
However, HMRC argued that Mr Coffey was self employed, and won!!!!
Mr Coffey was engaged by Dr Selvarajan to project manage the refurbishment of his clinic over a two year period. All the usual self employment tests were considered - no substitution was allowed, there was mutuality of obligation, there was no contract, Mr Coffey worked regular hours and to notify the Doctor of any holidays, Mr Coffey was paid £500 per week, irrespective of the hours worked and whether or not he was on holiday.
It looked like a cast iron case - Mr Coffey had all the hallmarks of Dr Selvarajan's employee.
However, HMRC argued that Mr Coffey was self employed, and won!!!!
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