In Bruce Cawdron v HMRC [2019] TC07295 the FTT held payments to a GP were his remuneration and not compensation to his personal company for the time he spent working elsewhere.

Mr Cawdron was a GP.

The FTT agreed that the fees were remuneration for Mr Cawdron’s services:

Had Mr Cawdron wished to have this income taxable on the company the contract should have been with it and its terms should have been altered accordingly. This would have thrown up other issues as he would have been providing personal services via a limited company.

Links to our guides:

Personal service company (PSC) tax

IR35: off payroll working 

External link:

Bruce Cawdron v HMRC [2019] TC07295