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 requirement for consent to other employment

The requirement for consent to other employment

20.

Although the 2013 Contract (unlike the 2010 Contract) contained a requirement for Mainpay to consent before a worker undertook work for somebody else, the FTT found that in practice there was no expectation that such consent in fact had to be obtained: FTT[65]. As a matter of practice, workers did not seek consent if they wanted to do other work and Mainpay did not expect them to do so: FTT[68].

Statutory benefits

21.

Mainpay considered itself to be under an obligation to pay statutory benefits such as sick pay, maternity pay and paternity pay, and made such payments: FTT[69].