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Tax tribunal decision re employment status - Puttnam v Revenue and Customs Commissioners [FTT (Tax)] 17.06.19 (Unreported)

A diver's earnings from his engagement with an offshore engineering company could not be regarded under the Income Tax (Trading and Other Income) Act 2005 s.15 as the trading income of a partnership. Also, for income tax purposes, the relationship between the diver and the company was that of employee and employer, not self-employment.
Category: Taxation » Employment. Keyword(s): Employment status. Area(s) of law: Employment; Tax.
Source: [2019] UKFTT 389 (TC).

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