Presumably she is now on the hook for considerable costs and she should have been advised not to appeal as the FTT judgment was totally correct.
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Although a company name is only a company name, and should not affect the principles involved, in the context of IR35 I would have thought that calling one's PSC "MyName Ltd" would be a red rag to a bull.
Dear Justin
If you had read the decision you would have seen that the UT said that the FTT had reached the right answer for the wrong reason, Therefore your claim that the FTT was 'totally correct' is partly wrong.
As the appellant's advisers had correctly identified a flaw in the FTT's interpretation of the law (albeit one that was superseded by another point) and as you are unware of what advice they gave about continuing the litigation (the company could have appealed despite their advice) and since we don't know yet if there is to be a further appeal or the outcome of that appeal, your criticism of the advice given is unfounded.