The intermediaries (IR35) legislation applied to arrangements under which a personal service company supplied the services of a project manager to the Nationwide Building Society. 

Summary 

The intermediaries (IR35) legislation (ITEPA 2003, Pt 2, Ch 8; SI 2000/727) applied to arrangements under which a personal service company supplied the services of a project manager to the Nationwide Building Society (NBS). 

Background 

The appellant company (NLS) was the personal service company of an individual (RL), who had been engaged as a project manager by NBS for a number of periods since 2007. NLS was incorporated by RL in 2008, and RL worked continually for NBS for several years, save for one period in 2012/13.  

During the tax