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Usetech Ltd v Young (Inspector of Taxes)

This report relates to 1 case(s)

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    Usetech Ltd v Young (Inspector of Taxes) [2004] EWHC 2248 HC (0 other reports)

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.