ground 2: a single employment contract
ground 2: a single employment contract
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.
- Heading
- Introduction
- summary of relevant facts
- The 2010 Contract
- The 2013 Contract
- Obtaining assignments
- The process for paying subsistence expenses
- The requirement for consent to other employment
- Length and number of assignments
- the ftt’s determination of the issues
- grounds of appeal
- deductibility of subsistence expenses: relevant legislation
- ground 1: the 2013 contract was an overarching contract of employment
- Mainpay’s argument
- Discussion
- ground 2: a single employment contract
- The FTT’s decision
- Relevant legislation
- Mainpay’s arguments
- Discussion
- ground 3: meaning of “permanent workplace”
- The FTT’s decision
- Mainpay’s argument
- Discussion
- ground 4: use of benchmark scale rates
- Relevant legislation
- The FTT’s decision
- Mainpay’s argument
- Discussion
- ground 5: loss of tax brought about carelessly
- What the FTT decided
- Mainpay’s arguments
- HMRC’s pleading of carelessness
- Failure to take reasonable care
- Causation
- Reliance on Mr Hugo
- Conclusions
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