Michael Paulin was successful for the appellant taxpayer, a personal service company owned by George Mantides, a doctor specialising in urology.

The UTT (Mrs Justice Bacon and Judge Jonathan Cannan) held that the First Tier Tribunal tribunal was not entitled to make key findings of fact on the evidence before it, and therefore that it had erred in law according to the principle  as adumbrated in Edwards v Bairstow [1956] AC 14.

The case awaits further submissions from the parties following the pending judgment of the Court of Appeal in HM Revenue & Customs v Professional Game Match Officials Limited [2020] UKUT 147 (TCC), which will tackle the question of mutuality of obligation.

The judgment is available here and an accounting web article is here.