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Parade Park Hotel & Anor v Revenue & Customs - employee or self-employed? - Special Commissioners of Income Tax Decisions 5.3.07

HMRC claimed PAYE income tax and NIC's on the basis that a Mr May was an employee of Parade Park Hotel (more accurately of the husband and wife proprietors of the hotel). The Hotel and Mr May appealed, arguing that he was self-employed. Mr May was one of three self-employed decorators hired by a company called ABC Builders to do work at the hotel. ABC Builders pulled out of the contract. At the request of the proprietors Mr May continued, giving quotations for individual jobs. He moved on to general maintenance work.

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