15 July 2022

K5K Limited -v- HMRC; (FTT)

The First-tier Tribunal has released its decision in K5K Limited v HMRC, dealing with income tax and NICs. This is the first case to consider the application of the agency workers legislation (section 44 ITEPA). The issues arose in the context of a franchise providing health care workers and nurses in the care sector.

Laura Poots, led by Adam Tolley QC, acted for HMRC.

To view the decision, please click here.