“…er work: see Nethermere (St Neots) Ltd v Gardiner,Carmichael v National Power plc [1999] 1 WLR 2042 at 2047A-B per Lord Irvine of Lairg LC, Usetech Ltd v Young [2004] EWHC 2248 (Ch) at [55]-[65], Professional Game Match Officials Ltd v HMRC [2021] EWCA Civ 1370; [2021] STC 1956 at [120]-[124].…”
“…In Usetech Ltd v Young [2004] EWHC 2248 (Ch); [2004] STC 1671, Park J, citing Synaptek Ltd v Young, said at [53]: “As it seems to me the present state of the law is that whether a relationship is an emplo…”