UT/2023/000049 - [2024] UKUT 00233 (TCC)
Upper Tribunal Tax and Chancery Chamber

UT/2023/000049 - [2024] UKUT 00233 (TCC)

Fecha: 16-May-2024

ground 2: a single employment contract

ground 2: a single employment contract

67.

Mainpay argued in the alternative that even if the 2010 Contract and the 2013 Contract (the “Contracts”) were not overarching contracts of employment, they nevertheless gave rise in each case to a single employment relationship. As a result, workplaces where workers carried out their assignments could not be “permanent workplaces” because they would not be workplaces for that single employment. This was the case even though the single employment was not continuous, because there were gaps between assignments.