Datagate Services Ltd v R & C Commrs (2007) Sp C 656
20 December 2007
Income tax and NIC – IR 35 legislation – If there had been a direct engagement would it have been an employment? In the circumstances No – Appeal allowed
A special commissioner decided that an individual contractor who provided his services through an intermediary company to a third party would not have been regarded as an employee if he had been engaged directly by the third party so that the intermediary was not liable to pay National Insurance contributions (NICs) and income tax under PAYE in respect of the payments made to the contractor.