Outcome of IR35 appeal awaits decision from PGMOL case

A locum urologist operated through his personal service company – the taxpayer – providing 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 company 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 one of the contracts but allowed the appeal in respect of the other work. The taxpayer appealed on several grounds one of which was that tribunal had applied the wrong legal tests in particular mutuality of obligation. The Upper Tribunal decided to park this issue pending the decision of the Court of Appeal in the Professional Game Match Officials Ltd (football referee)...