The advantages that technical worker Andrew Tilson told an employment tribunal that he perceived in operating the way he did cannot be revealed without scrutinising his likely tax position. But for Silversun Solutions Ltd, he would be seen as an agency worker contracted under a contract for services (self-employed) and the tax/NICS agency legislation would kick in, which would mean that the agency should deduct PAYE and NIC from all payments to Mr Tilson. As an agency worker he would not be able to claim any travel and subsistence expenses. With Silversun in the chain as a limited company, the agency would not be required to make any deductions from the payments it made to Silversun. All fairly straightforward so far. (more…)