Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Private practice

10 May 2011 / John Newth
Issue: 4303 / Categories: Comment & Analysis , Employees , Income Tax
JOHN NEWTH considers the First-tier Tribunal's decision in the case of Ian Mitchell

KEY POINTS

  • Contract for services.
  • Threefold test.
  • Use of equipment.
  • Implications for other professionals.


Most tax disputes regarding self-employment and employment concern either IT contractors or individuals in the construction industry.

However the appeal in Ian Mitchell (TC1041) heard by the First-tier Tribunal and reported in Taxation was both unusual and interesting.

Ian Mitchell is a consultant cardiac surgeon and the case concerned his valued assistant at private operations Dr Bhimagunta whom HMRC contended was an employee of Mr Mitchell leading to potential liabilities under PAYE and National Insurance.

The facts

Mr Mitchell who is an FRCS is no doubt an experienced surgeon and expert in cardiac surgery.

He...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.

back to top icon