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ground 2: the third rmc stage
ground 2: the third rmc stage
The FTT agreed with the parties that the mutuality and control tests were satisfied. Its decision therefore turned on its evaluation of the Third RMC Stage. We set out below the direction which the FTT gave itself in carrying out that evaluation.
At FTT[134], the FTT set out twelve factors which it stated were relevant to the RMC Third Stage. We discuss each of these in detail below.
The FTT then set out its conclusion as follows, at FTT[135]:
Having regard to the cumulative totality of the provisions in the hypothetical contract in the context of the parties’ conduct and intention, I conclude that the relevant Contracts would not have been contracts of employment for the duration of the relevant period. In reaching my conclusion I have not given any weight to the express provision in the Contracts in relation to the parties’ intention that Mr Barnes as the Personnel shall not be an employee of Sky.
- Heading
- Introduction
- THE LEGISLATION AND THE ISSUE BEFORE THE FTT
- THE APPROACH TO DETERMINING WHETHER THE INTERMEDIARIES LEGISLATION APPLIES
- background facts
- the ftt’s decision
- grounds of appeal
- ground 1: right of first call
- Basis of appeal
- Significance of issue
- Arguments of the parties
- Discussion
- ground 2: the third rmc stage
- HMRC’s appeal
- Arguments of the parties
- Nature of HMRC’s challenge
- FTT’s self-direction
- Discussion: the factors identified as relevant by the FTT
- Factors (1) and (2)
- Factor (3)
- Factors (4), (5) and (9)
- Factor (6)
- Factor (7)
- Factor (8)
- Factor (10)
- Factor (11)
- Factor (12)
- Conclusions