Despite having been introduced in 2007 case law on the MSC legislation (Chapter 9 Part 2 Income Tax [Earnings and Pensions] Act 2003) is relatively scarce. However, a recently published ruling, in Christianuyi Ltd & Ors v Revenue & Customs, from the First-tier Tax Tribunal should certainly ring alarm bells with any agency or umbrella service provider using a personal service company (PSC) model for their contractors. This especially as, anecdotally, the recent changes to travel and subsistence tax reliefs has led to an increase in individuals using PSCs through organised arrangements.