Special Commissioners' Decisions

A disappointing determination

The latest in a series of IR35 appeals was heard by the Special Commissioner Mr Colin Bishopp. Because of the serious illness of Mr William Hood the hearing was held in his private home.

The taxpayer through his company Usetech obtained work from A B B Vetco Gray through the medium of an agency N E S International Limited. The particular skills of Mr Hood lay in the production of design drawings of oil wells rigs and similar equipment. In particular he was a specialist in the use of a software product known as Pro-Engineer which produces 3D models of such equipment.

Usetech Limited appealed against decisions made by the Inland Revenue both in respect of National Insurance and income tax on the basis that without the intervention of the agency and his personal service company Mr Hood...