Exchequer Solutions Ltd v The Commissioners for HMRC

Mutuality of obligation is required for a contract of employment.

Ready Mixed Concrete (South-East) Limited v Minister of Pensions and National Insurance [1968] 2 QB 497

An overarching contract lacks mutuality if the employer has no obligation to offer work.

HMRC v Atholl House Productions Limited [2022] EWCA Civ 501

Mutuality of obligation must exist throughout the entire contract period, including gaps between assignments.

Quashie v Stringfellows Restaurant Limited [2013] IRLR 99

For tax purposes, travel expense deductions are allowed except for ordinary commuting expenses.

s338 Income Tax (Earnings and Pensions Act) 2003 (ITEPA)

A workplace is not temporary if the employee's attendance comprises all or almost all of the likely employment period.

s339 ITEPA

NICs legislation applies ITEPA provisions on travel expense reimbursements.

paragraph 3 Schedule 3 Social Security (Contributions) Regulations 2001/1004

Contract interpretation involves identifying the parties' intentions through a reasonable reader's eyes, primarily from the contract language.

Arnold v Britton [2015] UKSC 36

Regulation 80 determinations must specify the employees or class of employees.

Regulation 80 Income Tax (Pay as You Earn) Regulations 2003

For NICs purposes, earnings are any remuneration or profit from employment.

s3(1)(a) SS(CB)A 1992

Reimbursement of expenses genuinely incurred in performing duties is not earnings, unless a deeming provision exists.

Owen v Pook [1970] AC 244, Donnelly v Williamson [1982] STC 88, Cheshire Employer and Skills Development Ltd v HMRC [2012] EWCA Civ 1429

Section 114(1) TMA can cure defects in assessments if they are substantially in conformity with the Taxes Acts.

s114(1) Taxes Management Act 1970 (TMA)