My name is Dr George Mantides and am a consultant urologist. I am appealing for help to finance a challenge to HMRC on the unfair classification of myself and other independent healthcare professionals as employees purely for tax purposes without any employee benefits-IR35. 

Together with the Independent Health Professions Association (IHPA) we are raising funds in order to instruct a tax barrister to challenge the unfair false employment of myself and other healthcare professionals.

I initially self-represented in the First-Tier Tribunal (FTT) against HMRC's legal representative, but fear that I may not have the expertise nor resources to go up against the full might of HMRC at Upper Tribunal. Please contribute and join this critical challenge and share this page with your colleagues, friends and family. 

Case Background

My fellow healthcare professionals and I are being treated as employees purely for tax purposes and do not receive any employee benefits despite providing our services as independent practitioners to the NHS. In doing this, we travel all across the UK, pay for accommodation and meals at our own expense- providing a much-needed service to the users of the NHS. 

HMRC has sought to class us as employees purely for tax purposes and charge us both employer and employee taxes, whilst also refusing to let us offset our legitimate travel and accommodation expenses. 

This has had the effect of dramatically reducing the number of healthcare professionals providing their services, especially to the more remote places- to the tune of 11,000 doctors according to data. 

This reduction in healthcare professionals cannot be good for patients. 

HMRC are also going years backwards to retrospectively charge healthcare professionals for taxes on the assumption that they were always disguised employees -something that the courts have disagreed with in more than 80% of cases at tribunal, albeit at First Tier Tribunal (FTT)- this meant that this never set any binding precedent. 

My Case

They did exactly this to me at 2 NHS hospitals- on the premise that IR35 applied to those temporary Locum engagements-where I provided my services, and I subsequently appealed- winning one and losing the other. I am now appealing the lost case to the Upper Tribunal (UT)and HMRC have done likewise. 

Having represented myself at FTT, we feel that it is time to instruct a barrister as this case is far too important for the rights of independent healthcare professionals and the welfare of patients. 

A win at Upper Tribunal would set binding precedent and not only positively affect me, but all other independent healthcare professionals, independent non-healthcare professionals and patients alike. If you're a fellow independent healthcare professional, this is a good chance to expose and stop this horrendous injustice. 

If you're a full-time healthcare worker, this means looking after your rights when you wish to take ad-hoc shifts. Doctors, this is a chance to help a fellow doctor who has been hounded and victimised by HMRC and its limitless resources- our taxes. 

Most importantly, this is an opportunity to stop the ever-worsening rota gaps in our NHS. If you are an NHS user, this is your opportunity to stop the ever increasing rota gaps and staff shortages.

I have been given permission to appeal to the Upper Tribunal. HMRC are bringing their top legal team for this. We need a tax barrister who is tried and tested and have instructed Michael Paulin, who has vast experience at this, and was responsible for the NHS Improvement U-turn when they tried to issue blanket determinations of false employment on independent healthcare professionals.

Our Objective

A win at UT would set binding precedent and not only positively affect me, but all other independent healthcare professionals and patients alike. Binding precedent means that the courts have to then follow that ruling in other cases as it becomes authoritative. 

How much we are raising and why? 

Our initial target is £20 000, but it could become rather complicated or go all the way to the higher courts. We have a stretch target of £60 000. This case is far too important for all independent healthcare professionals, full-time healthcare professionals, patients and non-healthcare independent professionals too- in that binding precedent will not only refer to healthcare, but other industries too.

Thank you kindly and please contribute to this. It is far too important to leave to chance as this affects the livelihoods of many independent professionals and their families. 

For the NHS, it also directly impacts on the most important group here- the NHS service users.