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B Cawdron v HMRC

In B Cawdron v HMRC [2019] UKFTT 492 (30 July 2019) the FTT found that payments made by a local board to a GP’s practice for the GP’s services constituted a salary.

Mr Cawdron was practising as the sole GP of the Martello practice when he was appointed as a GP member of the South Kent Coast CCG Board and started practising at the board one day a week. The issue was whether Mr Cawdron had become an employee of the board.

Mr Cawdron contended that the payments made by the board to the Martello practice were made to compensate the practice for the loss of a locum one day a week. HMRC considered that the contract was between the board and Mr Cawdron and that the payments were remuneration for Mr Cawdron’s services.

The FTT observed that the contract was clearly a contract for services; in particular it...

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