G Barney v HMRC

In G Barney v HMRC (TC01695 – 18 January) a share fisherman who had worked on the same trawler from 2000 to 2009 had submitted tax returns indicating that he was self-employed but subsequently formed the opinion that he should have been treated as an employee. He appealed against an assessment and an amendment which HMRC had issued on the basis that he was self-employed. The First-tier Tribunal allowed his appeal specifically distinguishing the decision in Todd & Others v Adams & Chope CA [2002] EWCA Civ 509. Judge Tildesley held that he had been ‘employed under a contract of service’.

Why it matters: In most cases concerning the borderline between employment and self-employment the appellant is contending that he is self-employed. This is an interesting case because the appellant successfully contended that he had been an...