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Introduction
Introduction
This is an appeal by the appellants, the Commissioners for His Majesty’s Revenue and Customs (“HMRC”), against a decision of the First-tier Tribunal (the “FTT”) dated 3 March 2020 (the “Decision”).
In the Decision (Footnote: 1), the FTT allowed the appeal of the respondent, RALC Consulting Limited (“RALC”), against a decision of HMRC to issue notices of decision and determinations charging RALC to income tax and national insurance contributions (“NICs”) under the “intermediaries legislation” (commonly known as IR35), which is found in sections 48 to 61 of the Income Tax (Earnings and Pensions) Act 2003 (“ITEPA”) and the Social Security Contributions (Intermediaries) Regulations 2000 (the “SSCI Regulations”).
The various notices of decision and determinations relate to the tax years 2010/11 to 2014/15. The amounts of income tax and NICs (excluding interest) at issue are £164,482 and £78,842 respectively.
HMRC appeals to this tribunal with the permission of the FTT.
- Heading
- Introduction
- Background
- The relevant legislation
- The FTT Decision
- The Grounds of Appeal
- Ground 1
- Background
- The parties’ submissions
- Discussion
- Case law guidance on the correct approach
- The FTT’s approach in this case
- Conclusions
- Ground 2
- Background
- The parties’ submissions
- Discussion
- Relevant case law
- The FTT’s approach to mutuality of obligation
- Conclusions