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

As we have described, before the FTT the parties agreed that the control requirement was satisfied, and the FTT agreed. Therefore, Ground 1 is relevant in this appeal only insofar as the FTT’s finding at FTT[111(6)] influenced its decision regarding the Third RMC Stage and/or its overall decision that IR35 did not apply.

We are satisfied that the finding at FTT[111(6)] was taken into account by the FTT in its decision regarding the Third RMC Stage, since it was specifically identified as a relevant factor at the Third RMC Stage by the FTT at FTT[134(6)]. As we will discuss below in relation to Ground 2, the extent of control in the hypothetical contract is itself a relevant factor, in any event, at the Third RMC Stage.