HMRC beats locum doctor’s employee tax status appeal
In George Mantides Ltd v HMRC [2025] UKUT 124 (TCC), the Upper Tribunal (Tax and Chancery Chamber) has upheld a FTT decision that a locum urologist’s contract with a hospital qualifies as employment for tax and National Insurance contributions (NICs) purposes, despite an earlier decision misconstruing the nature of the arrangement. Pro Employment LawFormed in… >>