The first case to be put before the Special Commissioner has been lost as the Court found in favour of The Revenue.
The case dealt with the case of Mr Battersby who worked for a bank for seven years through his own limited company. The Court found that he had needed to work a certain number of hours per day and had not employed any people and supplied any equipment.
The case is said not to represent a precedent but could well be used in other cases in front of the special commissioner.