Kieran Mullin Ltd v C & E Commissioners

Ch D [2003] STC 274; [2003] EWHC 4(Ch)

Kieran Mullin Ltd operated a hairdressing salon which used self employed stylists. The Commissioners argued that the taxable turnover of the company was that of the full amount of taking, i.e. taking into account the amount retained by the self employed stylists. It was held that the stylist were supplying their services directly to the customer and therefore the turnover was not that of Kieran Mullin Ltd.