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MBF Design Services Ltd v HMRC

In MBF Design Services Ltd v HMRC (TC00912 – 1 February) a company (M) was incorporated to provide the services of its controlling director (F) who was a design engineer. In 2003 M entered into a contract with another company (G) under which F’s services would be provided to a large manufacturing company (AS). On the following day G entered into a contract with a fourth company (H) regulating the terms under which F was to work for AS. HMRC issued a ruling that the arrangements were within the Social Security Contributions (Intermediaries) Regulations SI 2000/727 and that M 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 F. M appealed contending that if the services had been performed under a contract between F and AS...

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