“…s that, to decide whether the hypothetical contracts were for employment or self-employment, it was necessary, echoing the words of Mummery J in Hall v Lorimer [1992] 1 WLR 939, to paint a picture from an accumulation of detail and then stand back to assess the overall result, which was best performed by the FTT which had all the rele…”
“…The UT cited a passage from the judgment of Mummery J in Hall v Lorimer [1992] 1 WLR 939, endorsed on appeal by the Court of Appeal, on which Atholl House relied to show the breadth of the factual enquiry. I shall set out this passage later in this…”
“…as it is in the present case, that the question of whether the taxpayer was an employee was to be determined by reference to the general law of employment: see [1992] 1 WLR 939 at 943. At p.944, Mummery J referred to RMC, Market Investigations and Lee Ting Sang as the leading cases and then said:…”