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Jones stands ground on tax
Page 13
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by David Grant • A Welsh haulier is refusing to back down in his battle to win a 1:2,000 dispute with the Inland Revenue over the tax status of a driver who claims he is self-employed.
Thomas Jones of Powysbased T Alun Jones says the Inland Revenue and Contributions Agency are demanding income tax and national insurance contributions from the company for driver Eric Humphries who worked for him on and off between 1995 and 1997. But Jones says lIumphries did not have a written contract of employment with his company and "held no holiday or sickness" rights.
Humphries even wrote to the contributions agency. Jones adds, declaring himself selfemployed and willing to accept responsibility for any tax liability on payments from T Alun Jones.
The Contributions Agency in Wrexham says Humphries' work duties when at T Alun Jones confirm that he was "under conditions amounting to a contract of service and was thus not self-employed".
It says Humphries drove the company's lorries, paid nothing towards the upkeep of the lorry and was also expected to wash the vehicle on his return. He represented the company when picking up or delivering a load, he was paid by the hour and he could not make a profit or loss with the company.
The Contributions Agency is now arranging further basic rate income tax payable by T Alun Jones from other casual employees.