UT/2020/000377 - [2024] UKUT 00099 (TCC)

Case Number: UT/2020/000377

Rolls Building, Fetter Lane,

London, EC4A 1NL

INCOME TAX – NATIONAL INSURANCE CONTRIBUTIONS – intermediaries legislation – sections 48 to 61 Income Tax (Earnings and Pensions) Act 2003 – Social Security Contributions (Intermediaries) Regulations 2000 – whether First-tier Tribunal erred in failing properly to construct hypothetical contract – yes – whether First-tier Tribunal erred in its application of the test of mutuality of obligation to the hypothetical contract – yes – appeal allowed – decision set aside and case remitted to First-tier Tribunal

Judgment date: 12 April 2024

Before

MR JUSTICE RICHARDS

JUDGE ASHLEY GREENBANK

Between

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Appellants

and

RALC CONSULTING LIMITED

Respondent

Representation:

For the Appellants: Christopher Stone, counsel, and Marianne Tutin, counsel, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs

For the Respondent: Michael Paulin, counsel, instructed by Tax Networks Ltd.

DECISION