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Littlewood (t/a JL Window & Door Services) and anor v HMRC - Special Commissioner - employee or self-employed?

Mr and Mrs Littlewood argued that individuals who worked for their window firm were independent contractors (ie engaged under contracts for services).  HMRC argued that the individuals were employees (ie were engaged under contracts of service) and that PAYE and NIC's were payable on that basis. 

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