The taxpayer operated through a one man limited company employed by a recruitment agency to provide IT services to a customer. He appealed a finding that he was liable to pay tax as an employee.
Held: The appeal was dismissed. The legislative scheme anticipated only two contracts and here there were three, but it also anticipated the rolling up of more than one contract into just one contract. The decision of the commissioner was one properly open to him and was not to be disturbed.
Judges:
Park J
Citations:
Times 22-Oct-2004
Statutes:
Finance Act 2000 60, Social Security Contributions (Intermediaries) Regulations2000 (2000 No 727) 6
Jurisdiction:
England and Wales
Citing:
Appeal from – Usetech Ltd v HM Inspector of Taxes SCIT 12-Mar-2004
NATIONAL INSURANCE CONTRIBUTIONS – intermediary rules (‘IR35′) – whether worker to be regarded as in ’employed earner’s employment by the client’ – Social Security Contributions (Intermediaries) Regs 2000, reg 6 – yes – appeal dismissed
INCOME . .
Cited – Professional Contractors’ Group and Others v Commissioners of Inland Revenue CA 21-Dec-2001
Legislation had been enacted to tax under Schedule E, people employed through one man service companies and similar. Representatives of such taxpayers sought review of the legislation as incompatible with European law being a hindrance to the . .
Cited – Synaptek Ltd v Young (Inspector of Taxes) ChD 28-Mar-2003
The taxpayer was a computer consultant working through the medium of a limited liability company. The respondent sought to make him liable for social security contributions as an employee of the business which used his services.
Held: The . .
Cited by:
Appealed to – Usetech Ltd v HM Inspector of Taxes SCIT 12-Mar-2004
NATIONAL INSURANCE CONTRIBUTIONS – intermediary rules (‘IR35′) – whether worker to be regarded as in ’employed earner’s employment by the client’ – Social Security Contributions (Intermediaries) Regs 2000, reg 6 – yes – appeal dismissed
INCOME . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 12 April 2022; Ref: scu.220021