ECR Consulting Ltd v Revenue & Customs

National Insurance - earnings of worker supplied by service company - provision of services through intermediary � Company contracting to provide computer services � whether, if arrangements had taken the form of a contract between the worker and the client, the worker would have been employed by the client under a contract of service � No � Appeal allowed- Social Security Contribution (Intermediaries) regulations 2000, SI 2000/727, reg 6 (1) (c).�

Tony Burke, a tax inspector, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

E C R Consulting Ltd (ECR), appeals against the decision and determinations issued on 3 December 2007 in respect of liability to National Insurance Contributions (NIC) for the period 6 April 2002 to 27 March 2005 and liability� to PAYE income tax for each of the years 2002/03, 2003/04, and 2004/05. The decision and determinations were made pursuant to what is commonly known as the IR35 legislation, and related to arrangements where ECR indirectly provided the services of its sole director and shareholder, Miss Richardson, to Vertex Data Services (VDS) during the relevant period.

The decision was made under Social Security Contributions (Intermediaries) regulations 2000, SI 2000/727 Regulation 6 (4) and the determination under Income Tax (Pay as You Earn) Regulations 2003, SI 2003/2682, Regulation 82

ECR did not provide Miss Richardson�s service directly to VDS, but did so through arrangements with an agency company, Best People Ltd / Spring Technology. Miss Richardson is a highly skilled IT worker specialising in software development.