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

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

Fecha: 16-May-2024

The 2010 Contract

The 2010 Contract

10.

The 2010 Contract was implemented with the assistance of the law firm, Mishcon de Reya (“Mishcon”). It was clear from Mishcon’s advice that it was not intended to be a contract of employment. This is reflected in Clause 2(1), which states that it is a contract for services and in Clause 2(2), which states that it will not give rise to a contract of employment: FTT[32].

11.

Under Clause 3(1) Mainpay agrees to try and obtain suitable assignments for the workers, but is under no obligation to offer any work and the worker is under no obligation to accept any work which may be offered to them by Mainpay: FTT[34]. The worker has no right to be paid anything by Mainpay when they are not working on an assignment: Clause 4(2).

12.

Various obligations were imposed on the worker, including to co-operate with the end client’s reasonable instructions and to accept the end client’s direction, supervision and control: FTT[39].