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Contents

Official guidance
Employment Status Manual

ESM7000 · Case Law

  • ESM7006 · List of Abbreviations
  • ESM7007 · Introduction - General
  • ESM7008 · Introduction - Preliminary Matters
  • ESM7009 · Introduction - Use of Case Law in Employment Status Work
  • ESM7010 · Brief History
  • ESM7020 · Davies v Braithwaite
  • ESM7025 · Morren v Swinton and Pendlebury Borough Council
  • ESM7030 · Ready Mixed Concrete (South East) Ltd v Minister of Pensions and National Insurance
  • ESM7040 · Market Investigations Ltd v Minister of Social Security
  • ESM7055 · Fall v Hitchen
  • ESM7060 · Airfix Footwear Ltd v Cope
  • ESM7070 · Massey v Crown Life Insurance Company
  • ESM7080 · Edwards v Clinch
  • ESM7090 · Narich Pty. Limited v The Commissioner of Pay-roll Tax
  • ESM7100 · O'Kelly and Others v Trusthouse Forte plc
  • ESM7110 · Nethermere (St Neots) Ltd v Gardiner and Taverna
  • ESM7120 · Sidey v Phillips
  • ESM7130 · Walls v Sinnett
  • ESM7140 · Lee Ting Sang v Chung Chi-Keung
  • ESM7150 · Andrews v King
  • ESM7160 · Hall v Lorimer
  • ESM7165 · Lane v The Shire Roofing Company (Oxford) Ltd
  • ESM7170 · Barnett v Brabyn
  • ESM7180 · Secretary of State for Employment v McMeechan
  • ESM7190 · Clark v Oxfordshire Health Authority
  • ESM7200 · Carmichael & Another v National Power plc
  • ESM7210 · Express and Echo Publications Ltd v Tanton
  • ESM7220 · (1) MacFarlane & (2) Skivington v Glasgow City Council
  • ESM7230 · St John’s College School, Cambridge v Secretary of State for Social Security
  • ESM7240 · Montgomery v Johnson Underwood Ltd
  • ESM7250 · Todd & Others v Adams & Another
  • ESM7260 · Synaptek Ltd v Young
  • ESM7270 · Usetech Ltd v Young
  • ESM7280 · Future Online Ltd v Foulds
  • ESM7290 · Dragonfly Consultancy Ltd v HMRC Commissioners
  • ESM7300 · HMRC Commissioners v Larkstar Data Ltd
  • ESM7310 · Autoclenz Ltd and Belcher & Ors
  • ESM7315 · The Commissioners For HMRC and Talentcore Limited (t/a) Team Spirits
  • ESM7320 · Christa Ackroyd Media Limited v Revenue & Customs
  • ESM7325 · Northern Lights Solutions Ltd v Revenue & Customs
  • ESM7330 · Kickabout Productions Limited v The Commissioners for Her Majesty’s Revenue and Customs
  • ESM7335 · The Commissioners for Her Majesty’s Revenue & Customs v Atholl House Productions Ltd
  • ESM7340 · Red, White and Green Limited V Revenue and Customs
  • ESM7005 · Table of Cases (in alphabetical order)
  1. Case Law: contents
  2. Case Law: Fall v Hitchen

ESM7055 | Case Law: Fall v Hitchen

From HM Revenue & Customs · Employment Status Manual

1972 case – 49TC433

Point at issue

Whether a professional dancer was engaged under a contract of service or whether he was exercising his profession and therefore engaged under a contract for services.### Facts

Mr Hitchen was a professional dancer who, after finishing his training, was engaged by Sadler’s Wells Trust under a standard ballet dancer’s contract. Mr Hitchen had applied for, but had been unsuccessful in obtaining, other work.### Decision

Vice-Chancellor Pennycuick followed Cooke J’s judgment in Ready Mixed Concrete (see ESM7030) and considered all the various relevant factors, which he thought pointed to the conclusion that Mr Hitchen was not in business on his own account. The contract was therefore held to be a contract of service.### Commentary

Although Mr Hitchen may at the same time have been carrying on his profession as a dancer, the contract with Sadler’s Wells was a contract of service. He was in repertory earning a steady income whether or not he was called upon to perform or rehearse. The particular engagement with Sadler’s Wells was “in the nature of a post”.

The principle established was that, in the case of a professional person, the nature of a particular contract has to be determined first of all. Only if the contract is a contract for services could it be considered to be an incident in the carrying on of that profession.

In determining the nature of a contract, the later case of Hall v Lorimer (see ESM7160) suggests the length of engagements and the number of different engagements may however have to be taken into account.

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