![UT/2023/000068 - [2024] UKUT 00262 (TCC)](https://backend.juristeca.com/files/emisores/logo_ICfrj4g.png){kind=logo}
Heading
Case Number: UT/2023/000068
The Royal Courts of Justice,
Rolls Building, London
INCOME TAX AND NATIONAL INSURANCE – intermediaries legislation – IR35 – personal service company – finding by the FTT that a contractual right of first call would be varied in the hypothetical contract – application of and approach to the third stage of the RMC test of employment – appeal allowed
With further written submissions on
10 and 22 May 2024
Judgment date: 28 August 2024
Before
JUDGE THOMAS SCOTT
JUDGE MARK BALDWIN
Between
THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS
Appellants
and
S & L BARNES LIMITED
Respondent
Representation:
For the Appellants: Christopher Stone KC and Bayo Randle, instructed by the General Counsel and Solicitor to His Majesty’s Revenue and Customs
For the Respondent: Michael Collins, instructed by Markel Tax
DECISION
- 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