In April 2024 HMRC won a landmark case against Elphysic & Ors as it was found mini umbrella companies (MUCs) had been setting up for the purpose of claiming tax advantages. These advantages included VAT and National Insurance and led to HMRC stripping the appellants of their VAT registration.

This case headed to the Upper Tribunal where the appellants, Elphysic Limited, Phyarreidon Limited, Rosscana Limited and Zraytumbiax Limited threw two KCs at in a bid to have the First Tier Tribunal (FTT) ruling overturned, Daniel Margolin KC, and David Bedenham KC.