In the IR35 case of Northern Light Solutions Ltd v HMRC [2021] UKUT 134 (TCC) (8 June 2021) the Upper Tribunal (UT) upheld the First-tier Tribunal’s (FTT’s) decision that a worker’s hypothetical contracts were ones of employment. There was mutuality of obligation within each contract and the dominant feature of the hypothetical contracts was an obligation for personal performance.
Northern Light is the personal service company of L who was engaged as a project manager for a major building society (NBS) under a series of arrangements involving Northern Light over a number of years. The issue...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
In the IR35 case of Northern Light Solutions Ltd v HMRC [2021] UKUT 134 (TCC) (8 June 2021) the Upper Tribunal (UT) upheld the First-tier Tribunal’s (FTT’s) decision that a worker’s hypothetical contracts were ones of employment. There was mutuality of obligation within each contract and the dominant feature of the hypothetical contracts was an obligation for personal performance.
Northern Light is the personal service company of L who was engaged as a project manager for a major building society (NBS) under a series of arrangements involving Northern Light over a number of years. The issue...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")