PSC contractor was actually a “worker” of the recruitment agency (deduction of Employer’s NI was unlawful)
In the recent case of Appiah v Tripod Partners Ltd and Home Office, the employment tribunal addressed the issue of unlawful deductions of Employer’s National Insurance Contributions for an inside IR35 assignment. Facts of the case Michelle Appiah (“the Claimant”) is an independent social worker providing services to the Home Office through an employment business,…