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B an IT system tester was the sole director and owner of 50% of the shares in the appellant company. The appellant contracted with D an agency to supply B's services and D contracted with A to provide consultancy services and temporary staff to A.
HMRC invoked the IR35 provisions and said that D was liable to pay Class 1 National Insurance. The company appealed.
The Special Commissioner dismissed the appeal on the ground that the B was effectively an employee of A. For example A had the right to direct the operation of the team and B under the contract was required to be subject to the guidance of his team and team manager.
Overall nothing pointed strongly to the Commissioner concluding that B was in business on his own account.
Rather he worked fairly regular hours during each...
