Robert Lee, an IT contractor who project managed for Nationwide Building Society through his company Northern Lights Solutions Ltd for seven years has lost his second appeal at the Upper Tribunal over an HMRC IR35 ruling.

Northern Lights Solutions was contracted to work for the building society from 2007 until 2014, and received a £70,000 tax bill in relation to a series of IT-related outside IR35 contracts Lee completed for Nationwide between 2012 and 2015.

HMRC claimed that the way Lee worked with Nationwide meant his engagements should have been classified as inside IR35, making him liable to pay the same National Insurance contributions (NICs) and PAYE tax as a permanent employee would.