Dr John F Avery Jones.

Decision released 17 October 2002.

National Insurance contributions – Intermediary (IR 35) – Whether worker would be employee if there were a contract between the worker and the client – Social Security Contributions (Intermediaries) Regulations 2000, reg. 6(1).


A personal service company was not liable for National Insurance contributions in respect of the earnings of a worker who was the sole shareholder and director of the company where the worker would have been judged to be self-employed and not an employee had she contracted directly with the client.


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