If a consultant anaesthetist were to form a Ltd company would he fall under the IR35 legislation?
Are his circumstances indicative of 'disguised employment'?
Sorry to rehash old ground, but it depends what he is setting up a limited company for?
If it is to receive income gross from a single legal entity (hospital, surgery, NHS trust, etc.) and in all other circumstances is difficult to differentiate from an equivelent PAYE based employee role for the same legal entity, then yes. Probably.
However, if he intends to use his limited company to exploit other opertunites with other bodies, possibly including private consulting then possibly not.
A brief summary is available here:
Ignore any guidance from HMRC as it is so biased towards finding 'disguised self employment' that it is essentially worthless.
This is supported by the statistics of PCG wins versus HMRC, which currently stands at PCG 1438 versus HMRC 10.
Not conclusive, but a statistically significant pointer as to who is right and who is wrong.