Following all of the attention given to the ongoing tax issues between the BBC and some of its presenters it would be easy to come to the conclusion that all personal service company arrangements are bound to end in tears.

That is far from being the case as a recent tribunal judgment shows. The taxpayer involved provided construction management services though his service company on large construction projects. Much of the work involved supervision of building works done at night. HMRC challenged the arrangements on the basis that IR35 applied and that the service company should have applied PAYE and national insurance contributions (NICs).