An NHS locum has partially won an IR35 first-tier Tax Tribunal case concerning contracts he entered into.

In this case, the tribunal judge had to determine whether the features of each contract were akin to employment or self-employment status, and therefore how much tax the appellant was required to pay.

The Judge rule that while one contract fell inside IR35 rules the other fell outside.

In this case, the appellant was a urologist who operated through his own personal service company (PSC), providing services to the Royal Berkshire Hospital (RBH) and Medway Maritime Hospital (MMH). At both hospitals he condu...