These are some other cases that do not fall exactly within the above two categories.

16.4.1 Investment properties

John Buckingham had investment properties, but was also occupied full-time in another industry. His son Matthew was between jobs so John asked him to look after the properties, paying him a weekly sum. Matthew engaged workers to refurbish the properties but paid them gross. HMRC held that Matthew was a contractor and assessed him for uncollected tax.

The FTT held that Matthew was a managing agent and therefore not either a mainstream or deemed contractor. Similarly John held investment properties and expenses did not fall within CIS. The assessments were dismissed.

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