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National Insurance Tax Tribunal case

15 November 2017

Equity has been supporting a number of members in an important test case which was heard at a First Tier Tax Tribunal in September. The case involved the interpretation of a complex set of statutory provisions concerning Class 1 national insurance liabilities.

The union believes that in this case HM Revenue and Customs (HMRC) has unfairly targeted self-employed actors treating them as employees contrary to government policy. At the tribunal the Judge ruled for HMRC, but Equity is currently seeking to appeal this decision.

It must be made clear that there has never been any suggestion by HMRC that members were involved in tax avoidance, nor did the case involve income tax liability. HMRC has never treated this as a tax avoidance case nor has it made any suggestion that the personal service companies concerned were engaged in anything underhand or fraudulent.

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