Tax and VAT case study

Our client employed a number of sub-contractors. The Inland Revenue did a status enquiry review and deemed all sub-contractors were to be treated as employees and that their decision would be retrospective back to 5 April 1997.

With ten sub-contractors with average tax liabilities of between £2,000 and £3,000 our client was facing possible bankruptcy



Following the advice on the telephone, and a copy of a pro-forma contract faxed to the accountant, he was able to re-negotiate the terms and the inspector eventually agreed they were self-employed.

This resulted in an annual saving of £10,000 (Class 1 NIC).