§ Mr. Michael Brownasked the Chancellor of the Exchequer whether the Commissioners of Customs and Excise have powers to determine whether or not a person is self-employed or employed.
§ Mr. Peter ReesIt is a question of fact whether a person is self-employed or an employee and the Commissioners of Customs and Excise will take account of the facts in those cases where the issue is relevant to the administration of VAT. In the event of a dispute, it is open to the taxpayer to appeal to the independent VAT tribunal.