An NHS locum is to challenge an IR35 tax tribunal judgment at the Upper Tribunal (UT) in a case which could set a beneficial precedent for other healthcare locums affected by IR35 and the Off-Payroll rules.
In July 2019 consultant urologist George Mantides had landed a split decision in the courtroom when appealing tax bills imposed by HMRC. This was in relation to two engagements he had undertaken in 2013, this was after the taxman had concluded that he was caught by IR35.
Mr Mantides successfully overturned his IR35 status for one of the contracts even though he chose no legal representation at the First Tier Tribunal. Now, backed by the Independent Health Professionals’ Association (IHPA), he is looking to appeal against not only the second engagement, but what he refers to as “the unfair false employment of myself and other healthcare professionals”.
Following the introduction of the Off-Payroll rules to the public sector, the employment status of many public sector workers has been a bone of contention, so it will be interesting to see how the case pans out, and whether this will help set any precendents for the IR35 Private Sector role out.