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INCOME TAX : status of worker�contract of service (employment) or contract for services � held to be self employed .
The Appellant was represented at the hearing in Bradford in February 2012 by its specialist tax accountants, Matt Boddington and Sian Wood of Accountax Consulting. There was no appearance by or on behalf of the Appellant at the subsequent hearing at Leeds in July 2014 but the tribunal did have the benefit of written submissions by the Appellant�s representatives on its behalf.
Alan Hall, a Case Presentation Officer, appeared for the Respondents on both hearing dates.
This appeal concerns the status of a worker, Darren Makings, in relation to work carried out by him for the Appellant over a period of time extending from 6 April 2002 to 5 April 2007.
It is the Respondents� case that Mr Makings was at all times during this period an employee of the Appellant so that it became responsible to deal with the deduction of tax and National Insurance contributions from remuneration paid to Mr Makings under the Income Tax (Pay as You Earn) Regulations 2003 (the regulations).
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