TC09681 - [2025] UKFTT 01333 (TC)

Once an individual had entered into agreement with Jarvis, and at the request of Moir, the individual confirmed to his or her employment agency that Moir was the relevant entity which would invoice the employment agency (or end-client) on behalf of the individual.

The individual was then subcontracted, usually via an employment agency, to provide services for an end-client. Once an individual had entered into the agreements with Jarvis and begun their work engagement with the end-client, Moir invoiced the employment agency or end-client for the individual’s work. These invoices were based upon the time worked by the individual, and were paid at the rate agreed by the end-client for that individual’s services. This could be daily, hourly, or occasional, depending on the prevailing practice in that organisation.