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

References below to paragraphs in the form FTT[x] are to paragraphs of the Decision.

Mainpay engaged temporary workers who supplied services to end users or clients. Mainpay did not enter into an agreement directly with the end client. Rather, the client entered into an agreement with an employment agency and the employment agency in turn entered into an agreement with Mainpay.

Mainpay changed the form of contract which it used to engage its workers on 6 April 2013. The contract in use between 6 April 2010 and 5 April 2013 is referred to as “the 2010 Contract” and the subsequent contract as “the 2013 Contract”.

At FTT[32]-[71], the FTT made various findings of fact under the headings set out below, none of which are challenged in this appeal. The findings material to this appeal can be summarised as follows.