Contractor's Work Qualifies Him As Employee, UK Court Says

Law360 (June 11, 2021, 6:22 PM EDT) -- A project manager must pay almost £75,000 ($106,000) in National Insurance and income tax payments because for tax purposes he was an employee — not a subcontractor — of a company that hired him independently, the U.K.'s Upper Tribunal ruled.

The company, Nationwide Building Society, exercised sufficient control over the services of the manager, Robert Lee, to qualify him as its employee, the court ruled in upholding a First-tier Tribunal decision. NBS also needed Lee to personally provide his services, despite a contract clause to the contrary, because his particular skill and experience with NBS made him difficult to replace, it...

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