1. Self-employment in construction Anne Fairpo 13 Old Square Chambers

2. Construction – March 2012 – Anne Fairpo 2

3. 3 The Commissioners appear to have approached their investigations on the basis that there must be an employment relationship … if one looks hard enough. Officers then went looking on that basis and persuaded themselves that they had found that for which they went looking. (Special Commissioner Williams, Mark Andrew Lewis (t/a MAL Scaffolding v Revenue & Customs [2006] UKSPC SPC00527)

4. Construction – March 2012 – Anne Fairpo 4

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