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Episode 9: Peter Wilson v The Commissioners for HMRC [2020] UKFTT 0230 (TC)
Episode 919th May 2021 • Case Updates • Ten Old Square
00:00:00 00:13:12

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Jeremy Callman of Ten Old Square discusses the 2020 appeal in Peter Wilson v The Commissioners for HMRC [2020] UKFTT 0230 (TC) in which the Court reviewed the law on whether a member of an LLP can simultaneously also be an employee of that same LLP. This important legal question has significant knock-on effects across the world of LLPs. The Judge helpfully reviewed the law in this area, building on the decision of Reinhard v Ondra LLP [2016] BCLC 571 (in which Jeremy Callman and Naomi Winston appeared). The Wilson decision also emphasises how there can be a divergence between the way a person is treated for employment law purposes and the way that same person is treated for tax law purposes. Jeremy Callman unpacks the confusing law arising from the conundrum created by section 4(4) of the Limited Liability Partnerships Act 2000, to explain why a person cannot, in law, be both an employee and a member of an LLP at the same time, despite an LLP being a separate legal (corporate) entity.

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