UT/2023/000068 - [2024] UKUT 00262 (TCC)

Having directed itself as to the applicable principles, the FTT then stated at FTT[134] “With these precepts in mind, the factors in the present case relevant to my consideration at the third stage of the RMC test are as follows”. The FTT then set out twelve factors. Although it is not made explicit in the decision, it is apparent from the discussion of those factors and also from its subsequent conclusion (that IR35 did not apply notwithstanding that mutuality and control were present) that the FTT considered that each of these twelve factors suggested or supported a conclusion that the hypothetical contract would not have been one of employment.

We now consider whether each of the twelve factors was, as matter of principle, indicative or supportive of a conclusion that the hypothetical contract would not have been one of employment.