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Upper Tribunal (Administrative Appeals Chamber)
You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> JF v Her Majesty's Revenue and Customs (TC) (Remunerative work - engaged in work) [2017] UKUT 334 (AAC) (10 August 2017)
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2017/334.html
Cite as: [2017] UKUT 334 (AAC)
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JF v Her Majesty's Revenue and Customs (TC) (Remunerative work - engaged in work) [2017] UKUT 334 (AAC) (10 August 2017)
New definition of “self-employed” for working tax credit - Painter and decorator started working as sole trader - Whether claimant’s trade was “on a commercial basis”, “with a view to the realisation of profits” and “regular and organised” - Non-charged out hours essential for business may need to be considered - Importance of being realistic about small sole traders and their audit trails
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