I'm baffled how this will work in practice.
Uber driver says "I'm available for work".
Uber says "There are no passengers at the moment".
Uber driver says "tough, you still owe me £7.20 an hour"?
The case was funded by the GMB and I suspect this was more an 'anti-Uber' thing than any concern for those who work with Uber.
Meantime, it's amazing how some supposed 'experts' made wide sweeping 'knowledgeable' pronouncements about what this meant without even realising that there was an interim 'worker' status between employee and self-employed.
You seem to have described the skill-set to become a tax campaigner and economics commentator. Why, I suspect that might even get you a mickey-mouse professorial title.
HMRC Enquiry Manuals says.....
Read EM3811 et seq
The starting point for this is probably HMRC's Statutory Residence Test booklet (105 pages) and then the Residence, Domicile and Remittances Manual (many thousands of paragraphs).
Even then you might not get an answer.
This is clearly of huge importance to you. Why not pay for some proper advice?
Not seen as 'good law'?
HMRC still see it as applicable - see CA23525.
Given what seems to be a one man company I think there's a possibility that HMRC could mount a challenge. Is it W&E?
As the howls of anger grow ever louder in the media and among MPs that Facebook, Google and Amazon (among others) are definitely getting away with something and definitely guilty of something and need to be punished, it's worth remembering that back in 17th century Salem there were howls of anger as it was PROVED in court that certain people were witches and they were put the death.
Most of the media and most MPs seem to have as firm a grasp of tax law as the prosecutors in Salem did of witchcraft.
What are you trying to achieve?
You need to think about what you (and your client) are trying to achieve. As pointed out, the minimum salary is 'nil'.
In some circumstances that might be appropriate.
Or are you trying to ensure a qualifying year for state benefit and pension purposes?
Or use up the personal allowance?
What costs are you talking about? Tax & NIC or costs of running the payroll?
The question is really too vague to be able to give a useful answer.
I too have recently received a faxed SA302 for a client within 24 hour of asking for it BUT the mortgage lender (Halifax apparently) has said they will only accept originals........*sigh*
Perhaps we are talking about two different people? It's quite possible that there are two Richard Murphy's who have limited tax knowledge.
I can't quite work out if Richard Murphy should be disregarded as a figure of fun or worried about as a danger. A generalist accountant who did half a degree in economics decades ago, he is now treated as a 'tax expert and economist' by those who are predisposed to want to believe whatever nonsense he comes out with. I do wonder what Damascene occurrence it was that changed Mr Murphy from someone quite happy to use a company structure to pay himself dividends to save NIC to now condemning anyone who doesn't pay the absolute maximum tax they possibly could by woefully mismanaging their tax affairs.