Usetech Ltd v Young (Inspector of Taxes) [2004] EWHC 2248 HC

Reports relating to this case:

  • Usetech Ltd v Young (Inspector of Taxes)

    Date:
    31 December 2004

    In Usetech Ltd v Young (Inspector of Taxes) [2004] EWHC 2248 HC, the High Court found that where an individual provided his services through his own service company and an agency all the contracts were subsumed into one. The relevant terms identified and transferred to the notional contract between the individual and the hirer were consistent with those of an employment contract.