In Autoclenz Ltd v Belcher & Others (Supreme Court – 27 July), the Supreme Court held that several individuals who cleaned cars were employees of the company which engaged them even though they had agreed contracts which stated that they were self-employed.
Why it matters: The case concerned the Working Time Regulations 1998 and the National Minimum Wage regulations 1999, but even though it is not a tax case, it still appears to be good news for HMRC, because the Supreme Court looked at the reality of the arrangements rather than the specific wording of the relevant contracts.
In Autoclenz Ltd v Belcher & Others (Supreme Court – 27 July), the Supreme Court held that several individuals who cleaned cars were employees of the company which engaged them even though they had agreed contracts which stated that they were self-employed.
Why it matters: The case concerned the Working Time Regulations 1998 and the National Minimum Wage regulations 1999, but even though it is not a tax case, it still appears to be good news for HMRC, because the Supreme Court looked at the reality of the arrangements rather than the specific wording of the relevant contracts.
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