The taxpayer was the personal service company through which a locum urologist provided services to two hospitals RBH and MMH. His work consisted of conducting outpatient clinics procedures and minor operations. He also undertook a small amount of on-call duty at RBH.
HMRC raised regulation 80 determinations on the basis the taxpayer was liable to PAYE tax and National Insurance. The taxpayer appealed saying the hypothetical contracts would not have been ones of employment.
The First-tier Tribunal found that IR35 applied to the RBH contract but allowed the appeal in respect of the other work. The taxpayer appealed.
In 2021 the Upper Tribunal found that the First-tier Tribunal had made errors of law but deferred consideration of the taxpayer’s third ground of appeal namely the effect of those errors on the RBH hypothetical contract pending the outcome of the litigation in the...
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