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ECR Consulting Ltd v HMRC

In ECR Consulting Ltd v HMRC (TC01174 – 7 June) a company (E) provided the services of its controlling director (R) to another company (V) via an agency (B).

HMRC issued determinations under SI 2003/2682 reg 80 and decisions under SSC(TF)A 1999 s 8 on the basis that the arrangements were within the Social Security Contributions (Intermediaries) Regulations SI 2000/727 and that E was liable to pay Class 1 National Insurance Contributions on the basis that the payments it received under the contract were emoluments which it paid to R.

E appealed contending that if the services had been performed under a contract between R and V R would not be regarded as an employee of V.

The First-tier Tribunal accepted this contention and allowed the appeal. Judge Porter held that V had ‘no control over...

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