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The taxpayer company was incorporated in 1989 to provide via agencies the engineering services of H who was the sole director and shareholder.
In 2002 Marlen registered with an agency DDC Precisions through which H worked for JCB.
HMRC ruled that these engagements should be subject to the IR35 rules and issued determinations for income tax and National Insurance for the relevant years. The company appealed.
The First-tier Tribunal reviewed the evidence. The judge concluded that H was a member of a team that consisted of employees and contractors: just because they were part of a team did not mean they all had to have the same employment status.
Looking at the terms of the relationship between H and JCB the judge noted the main aspects that indicated H was not an employee.
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