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HMRC’s appeal
HMRC’s appeal
HMRC appeal under Ground 2 on the bases that in reaching it conclusion on the Third RMC Test, the FTT:
took into account irrelevant factors,
treated factors as inconsistent with employment when they were either consistent with employment or neutral, and
failed to take into account material factors.
- 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